{"id":61149,"date":"2026-06-25T10:52:49","date_gmt":"2026-06-25T05:22:49","guid":{"rendered":"https:\/\/itatonline.org\/digest\/alpesh-navinbhai-barot-v-ito-2025-214-itd-387-ahd-trib\/"},"modified":"2026-06-25T10:52:49","modified_gmt":"2026-06-25T05:22:49","slug":"alpesh-navinbhai-barot-v-ito-2025-214-itd-387-ahd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/alpesh-navinbhai-barot-v-ito-2025-214-itd-387-ahd-trib\/","title":{"rendered":"Alpesh Navinbhai Barot. v. ITO (2025) 214 ITD 387 (Ahd) (Trib.)"},"content":{"rendered":"<p>Tribunal held that since the Assessing Officer also did not enquire about the cost of acquisition\/cost of improvement of the asset and no deduction in this respect was allowed to assessee, the matter was to be remanded back to the file of the Assessing Officer with a direction to work out the correct LTCG derived on sale of asset. (AY. 2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 48 : Capital gains \u2013Mode of  Computation-Indexed cost-1\/4th co-owner-Matter was to be remanded back to the file of Assessing Officer with a direction to work out the correct LTCG derived on sale of asset.[S. 45] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-61149","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-fUh","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61149","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=61149"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61149\/revisions"}],"predecessor-version":[{"id":61150,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61149\/revisions\/61150"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=61149"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=61149"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=61149"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}