https://www.taxtmi.com/caselaws?id=61181 The Tribunal dismissed the reference applications, highlighting the factual nature of the issues and the absence of referable questions of law. It clarified the determination of the cost of acquisition, the application of Section 54 for exemptions, and the treatment of capital gains for the commercial portion of the property, providing a thorough understanding of the judgment. en-us Fri, 19 Mar 1982 00:00:00 +0530 Tue, 11 Jan 2011 12:18:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=61181 The Tribunal dismissed the reference applications, highlighting the factual nature of the issues and the absence of referable questions of law. It clarified the determination of the cost of acquisition, the application of Section 54 for exemptions, and the treatment of capital gains for the commercial portion of the property, providing a thorough understanding of the judgment. Case-Laws Income Tax Fri, 19 Mar 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=61181