Capital Gains Tax on Inherited Property: Previous Owner's Holding Period Considered, Indexation Benefit Applied in Collaboration Agreement.

Capital gain - consideration of the holding period of previous owner - inherited the property - assessee entered into a collaboration agreement with a builder - assessee ground floor out of the building made by the builder and in addition to that builder also paid ₹ 21 lacs to the assessee - Befefit of indexation allowed - AT .....

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