DCIT v. Edelweiss Financial Advisors Ltd. (2021) 188 ITD 834 (Ahd.)(Trib.)

S. 55 : Capital gains-Cost of improvement-Cost of acquisition-Bombay stock exchange membership card-Indexation of card to be taken from the year 2005-06. [S. 45]

Held  since assessee had agreed that indexation cost of shares with respect to said membership card could be taken from year 2005-06 corresponding to AY. 2006-07, order of Commissioner (Appeals). Order of CIT (A) is affirmed.  (AY. 2009-10)