Held, that the Tribunal accepted the contention of the assessee that the higher cost of acquisition was to be considered. The Commissioner (Appeals) failed to record any categorical finding on both these issues. Both the lower authorities erred in rejecting the calculation submitted by the assessee regarding the cost of acquisition. They calculated the long-term capital gains by simply applying section 50C ignoring all other provisions. The Assessing Officer was directed to calculate capital gains on the basis of the computation made by the assessee. (AY. 2014-15)