VATSALA SHENOY vs. JT.COMMISSIONER OF INCOME TAX
C.A. No.-001234-001234 - 2012Supreme Court18 Oct 2016
Section 260Section 583(4)(a)
exemption in
whole or in part by complying with legal provisions (like
Section 54-F).
9
(2009) 8 SCC 412
Page 24
JUDGMENT
24
17. Section 45(1) of the 1961 Act speaks about capital
gains arising out of “transfer” of a capital asset. The
definition of the expression “transfer” is contained in
Section
