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![Indexation Benefit on LTCG Available Only from Date of Builder Buyer Agreement, Not Provisional Allotment: Delhi HC [Read Order] Indexation Benefit on LTCG Available Only from Date of Builder Buyer Agreement, Not Provisional Allotment: Delhi HC [Read Order]](https://images.taxscan.in/h-upload/2025/09/26/500x300_2091242-long-term-capital-gain-itat-itat-mumbai-tax-liability-income-tax-cost-of-acquisition-ltcg-without-indexing-cost-of-acquisition-computing-tax-liability-ltcg-taxscan.webp)
Indexation Benefit on LTCG Available Only from Date of Builder Buyer Agreement, Not Provisional Allotment: Delhi HC [Read Order]
In a recent ruling, the Delhi High Court held that indexation on long-term capital gains begins only from the date of the Builder Buyer Agreement...


![ITAT Applies Test of Human Probabilities, Rejects ₹84.8 Lakh Penny Stock LTCG Claim as ‘Unnatural and Pre-Arranged’ [Read Order] ITAT Applies Test of Human Probabilities, Rejects ₹84.8 Lakh Penny Stock LTCG Claim as ‘Unnatural and Pre-Arranged’ [Read Order]](https://images.taxscan.in/h-upload/2025/08/28/250x150_2081319-itat-rejects-penny-stock-ltcg-claim.webp)
![Adjustment of ₹31.22 Lakh to LTCG: ITAT Remands Case to CIT(A) With One Final Opportunity [Read Order] Adjustment of ₹31.22 Lakh to LTCG: ITAT Remands Case to CIT(A) With One Final Opportunity [Read Order]](https://images.taxscan.in/h-upload/2025/08/02/250x150_2072483-ltcg-itat-remands-case-taxscan.webp)
![Bogus LTCG Addition u/s 68 Not Sustainable: ITAT Validates Demerger-Allotted Shares Transaction Citing Genuineness of Documentary Evidence [Read Order] Bogus LTCG Addition u/s 68 Not Sustainable: ITAT Validates Demerger-Allotted Shares Transaction Citing Genuineness of Documentary Evidence [Read Order]](https://images.taxscan.in/h-upload/2025/08/01/250x150_2071816-bogus-ltcg-addition-itat-validates-demerger-allotted-transaction-documentary-evidence.webp)
![Indexation from Date of Agreement, Not Possession: ITAT Grants Relief to NRI Assessee in Long-Term Capital Gains Dispute [Read Order] Indexation from Date of Agreement, Not Possession: ITAT Grants Relief to NRI Assessee in Long-Term Capital Gains Dispute [Read Order]](https://images.taxscan.in/h-upload/2025/07/31/250x150_2071233-indexation-date-of-agreement-possession-itat-relief-to-nri-long-term-capital-gains-dispute-taxscan.webp)
![Ownership of Property in Individual Capacity of Partners Cannot Be Considered For LTCG To Their Partnership Firm: ITAT [Read Order] Ownership of Property in Individual Capacity of Partners Cannot Be Considered For LTCG To Their Partnership Firm: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/06/28/500x300_2055949-ltcg-taxscan.webp)
![Claim of LTCG Exemption from Penny Stock Transactions Found Bogus: ITAT Upholds Disallowance [Read Order] Claim of LTCG Exemption from Penny Stock Transactions Found Bogus: ITAT Upholds Disallowance [Read Order]](https://images.taxscan.in/h-upload/2025/06/27/500x300_2055178-itat-long-term-capital-gains-ltcg-exemption-penny-stock-found-bougus-taxscan.webp)


![HUFs Share Transaction Dispute Concluded as ITAT Accepts Vivad Se Vishwas Settlement [Read Order] HUFs Share Transaction Dispute Concluded as ITAT Accepts Vivad Se Vishwas Settlement [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/Vivad-Se-Vishwas-Scheme-.jpg)

