https://www.taxtmi.com/caselaws?id=327086 The Tribunal determined that the assessee was the beneficial owner of the property since 1963, and the indexation benefits should be applied from April 1, 1981. The Revenue's appeal was dismissed, affirming the decision that the property was held by the assessee since 1963, and the cost of acquisition should be considered from April 1, 1981. en-us Wed, 18 Nov 2015 00:00:00 +0530 Mon, 02 May 2016 23:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327086 The Tribunal determined that the assessee was the beneficial owner of the property since 1963, and the indexation benefits should be applied from April 1, 1981. The Revenue's appeal was dismissed, affirming the decision that the property was held by the assessee since 1963, and the cost of acquisition should be considered from April 1, 1981. Case-Laws Income Tax Wed, 18 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327086