VATSALA SHENOY vs. JT.COMMISSIONER OF INCOME TAX
C.A. No.-001234-001234 - 2012Supreme Court18 Oct 2016
Section 260Section 583(4)(a)
gains arising from
the transfer of a capital asset effected in the previous year
shall, save as otherwise provided in sections 54, 54B,
54D, 54E, 54EA, 54EB, 54F