https://www.taxtmi.com/caselaws?id=793293 Registered sale deed annexures that form an integral part of the public document cannot be treated as fresh evidence under Rule 46A when they already record the existence, age and value of the building. On that basis, statutory indexation of the cost of construction under section 48 cannot be denied merely because the relevant particulars appear in Annexure 1-A to the deed. The capital gains computation had to include the indexed cost of both land and construction, and the treatment of the entire sale consideration as short-term capital gain was unsustainable. en-us Wed, 10 Jun 2026 00:00:00 +0530 Fri, 12 Jun 2026 08:45:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793293 Registered sale deed annexures that form an integral part of the public document cannot be treated as fresh evidence under Rule 46A when they already record the existence, age and value of the building. On that basis, statutory indexation of the cost of construction under section 48 cannot be denied merely because the relevant particulars appear in Annexure 1-A to the deed. The capital gains computation had to include the indexed cost of both land and construction, and the treatment of the entire sale consideration as short-term capital gain was unsustainable. Case-Laws Income Tax Wed, 10 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793293