https://www.taxtmi.com/caselaws?id=788256 Where the sale deed and acquisition particulars were on record, the Tribunal held that the assessing officer was duty bound to allow deduction of the indexed cost of acquisition comprising the assessee's undivided 1/9th land share and the cost of construction and thereafter compute the receipt as long term capital gain in the hands of the legal heir. The Tribunal allowed the appeal limitedly on that ground, noting the claimant's primary relief sought was grant of indexed cost; other issues were not pressed. en-us Tue, 10 Feb 2026 00:00:00 +0530 Thu, 19 Mar 2026 08:59:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788256 Where the sale deed and acquisition particulars were on record, the Tribunal held that the assessing officer was duty bound to allow deduction of the indexed cost of acquisition comprising the assessee's undivided 1/9th land share and the cost of construction and thereafter compute the receipt as long term capital gain in the hands of the legal heir. The Tribunal allowed the appeal limitedly on that ground, noting the claimant's primary relief sought was grant of indexed cost; other issues were not pressed. Case-Laws Income Tax Tue, 10 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788256