Capital gain computation - co-ownership at 50% - electivity...

Capital gain computation - co-ownership at 50% - electivity bills or the society maintenance receipt tax does not prove the title of the property - the transfer documents such as sale deeds etc are proof of the title over the property - Sub-registrar, where the sale agreement was registered has accepted the mother as joint owner and paid the half of the consideration - the AO in absence of adverse evidence should have accepted the joint ownership