VATSALA SHENOY vs. JT.COMMISSIONER OF INCOME TAX
C.A. No.-001234-001234 - 2012Supreme Court18 Oct 2016
Section 260Section 583(4)(a)
40,987
TOTAL INCOME EXCLUDING LONGTERM CAPITAL-GAINS
Rs. 2,15,90,743”
12)
As can be gathered from the above, the total proceeds of 92 crores are
₹
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JUDGMENT
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first apportioned among the assessees in the ratio in which they had
received the said amount. Thereafter, this amount is divided into long
term capital gains and short
