https://www.taxtmi.com/caselaws?id=246741 The appeal by the Assessee was allowed by the Tribunal. The Tribunal directed the AO to adjust the claim for lower value of WDV of the building for capital gains computation based on relief granted in previous assessment years. Additionally, the Tribunal determined the date of land acquisition for indexed cost calculation to be 1974, allowing the appellant to claim indexed cost from 1981. Furthermore, the Tribunal ruled in favor of the appellant regarding the charging of interest under section 234A on self-assessed tax paid before filing the return, directing the AO to credit the tax paid for interest calculation. en-us Wed, 16 Apr 2014 00:00:00 +0530 Mon, 21 Apr 2014 13:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246741 The appeal by the Assessee was allowed by the Tribunal. The Tribunal directed the AO to adjust the claim for lower value of WDV of the building for capital gains computation based on relief granted in previous assessment years. Additionally, the Tribunal determined the date of land acquisition for indexed cost calculation to be 1974, allowing the appellant to claim indexed cost from 1981. Furthermore, the Tribunal ruled in favor of the appellant regarding the charging of interest under section 234A on self-assessed tax paid before filing the return, directing the AO to credit the tax paid for interest calculation. Case-Laws Income Tax Wed, 16 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246741