https://www.taxtmi.com/caselaws?id=434763 The Tribunal allowed the appeal, directing the AO to compute the capital gains based on the actual sale consideration, including the land premium, and to grant the benefit of the third proviso to Section 50C(1). The Tribunal emphasized the importance of consistency in the treatment of co-owners' cases and condoned the delay in filing the appeal, prioritizing substantial justice. en-us Tue, 28 Feb 2023 00:00:00 +0530 Fri, 03 Mar 2023 08:38:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434763 The Tribunal allowed the appeal, directing the AO to compute the capital gains based on the actual sale consideration, including the land premium, and to grant the benefit of the third proviso to Section 50C(1). The Tribunal emphasized the importance of consistency in the treatment of co-owners' cases and condoned the delay in filing the appeal, prioritizing substantial justice. Case-Laws Income Tax Tue, 28 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434763