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    <description>The Tribunal partly allowed the appeals, directing the Assessing Officer to recompute the capital gains based on the SRO value as on the date of the agreement and considering the property as residential. The appeal of Shri Mohd. Yasser Sattar Baig was treated as allowed for statistical purposes, with directions for recomputation of capital gains in line with the decision for other co-owners.</description>
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      <description>The Tribunal partly allowed the appeals, directing the Assessing Officer to recompute the capital gains based on the SRO value as on the date of the agreement and considering the property as residential. The appeal of Shri Mohd. Yasser Sattar Baig was treated as allowed for statistical purposes, with directions for recomputation of capital gains in line with the decision for other co-owners.</description>
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