VATSALA SHENOY vs. JT.COMMISSIONER OF INCOME TAX
C.A. No.-001234-001234 - 2012Supreme Court18 Oct 2016
Section 260Section 583(4)(a)
gains” and that the taxpayer has claimed exemption in
whole or in part by complying with legal provisions (like
Section 54-F).
9
(2009) 8 SCC 412
Page 24
JUDGMENT
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17. Section 45(1) of the 1961 Act speaks about capital
