https://www.taxtmi.com/caselaws?id=266126 The Tribunal upheld the ld. CIT(A)'s decisions on all issues, including determining the Fair Market Value as on 1.4.1981, allowing indexation of cost of acquisition from 1.4.1981, granting deduction under section 54, and confirming eligibility for deduction under section 54F. The Tribunal emphasized the significance of proper documentation and valuation in tax assessments under the Income Tax Act, 1961. en-us Fri, 16 Jan 2015 00:00:00 +0530 Sat, 17 Oct 2015 23:26:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266126 The Tribunal upheld the ld. CIT(A)'s decisions on all issues, including determining the Fair Market Value as on 1.4.1981, allowing indexation of cost of acquisition from 1.4.1981, granting deduction under section 54, and confirming eligibility for deduction under section 54F. The Tribunal emphasized the significance of proper documentation and valuation in tax assessments under the Income Tax Act, 1961. Case-Laws Income Tax Fri, 16 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266126