TMI BlogCapital gain computation - Failure of the assessee to offer capital gains in the appropriate year will...Capital gain computation - Failure of the assessee to offer capital gains in the appropriate year will not disentitle the assessee to claim cost of acquisition. Accordingly, we are of the view that the AO was also not right in law in rejecting the said claim of the assessee for deduction of correct amount of cost of acquisition/indexed cost of acquisition. - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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