CA FINAL - SUBJECT - DT - SECTION 45(1A)

Whether insurance premium paid can be included in Cost of Aquisition for the purpose of section 45(1A). Eg - If X and Co has insured its registered office against natural calamities and due to occurance of the same X and Co gets compensation from Insurance company, then can X and Co include Insurance premium paid to the cost of the building (i. e registered office)?