VATSALA SHENOY vs. JT.COMMISSIONER OF INCOME TAX
C.A. No.-001234-001234 - 2012Supreme Court18 Oct 2016
Section 260Section 583(4)(a)
2(14) of the Act.
It is not even disputed. Once it is held to be the “capital asset”, gain
Page 22
JUDGMENT
22
therefrom is to be treated as capital gain within the meaning of Section