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    <description>Capital gain - consideration of the holding period of previous owner - inherited the property - assessee entered into a collaboration agreement with a builder - assessee ground floor out of the building made by the builder and in addition to that builder also paid &amp;#8377; 21 lacs to the assessee - Befefit of indexation allowed - AT</description>
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      <description>Capital gain - consideration of the holding period of previous owner - inherited the property - assessee entered into a collaboration agreement with a builder - assessee ground floor out of the building made by the builder and in addition to that builder also paid &amp;#8377; 21 lacs to the assessee - Befefit of indexation allowed - AT</description>
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