Tribunal held that for computing the holding period of 36 months it is date of allotment of flat and not date of giving possession of flat to be considered. (AY.2008 -09)
Richa Bagrodia v. DCIT (2019) 175 ITD 552 (Mum.)(Trib.)
S. 45 : Capital gains- Long term–Short term- Sale of flat – Date of allotment of flat and not date of giving possession of flat which has to be considered as date for computing holding period of 36 months. [S. 2(29A)]