Benefit of indexed cost of acquisition available based on payments dates

Bhupinder Singh Julka Vs ACIT (ITAT Delhi) ITAT Delhi held that held that benefit of indexed cost of acquisition should be available to assessee based on payments made. Accordingly, AO directed to re-compute gain. Facts- The assessee is a non-resident Indian. The case was selected for scrutiny and notice u/s. 143(2) of the Act, was issued and duly served upon the assessee. In response thereto, the assessee company filed the requisite details to the Assessing Officer. Thereafter, AO after considering the submission of the assessee passed a draft Assessment Order u/s. 144C of the Act on 28.09.20...