https://www.taxtmi.com/caselaws?id=793354 Documentary evidence showing the actual purchase consideration, including society records and receipts, governed computation of long-term capital gains, so the lower amount stated in the sale deed could not be used to reduce the cost of acquisition. The assessee's proved payment was accepted as the real acquisition cost. The cost of improvement also could not be restricted to 30% in the second round because that issue was outside the scope of the earlier remand. The restriction was set aside and full allowance directed, with the recomputation by the lower authorities not sustained. en-us Tue, 09 Jun 2026 00:00:00 +0530 Sat, 13 Jun 2026 08:36:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793354 Documentary evidence showing the actual purchase consideration, including society records and receipts, governed computation of long-term capital gains, so the lower amount stated in the sale deed could not be used to reduce the cost of acquisition. The assessee's proved payment was accepted as the real acquisition cost. The cost of improvement also could not be restricted to 30% in the second round because that issue was outside the scope of the earlier remand. The restriction was set aside and full allowance directed, with the recomputation by the lower authorities not sustained. Case-Laws Income Tax Tue, 09 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793354