SH. SANJEEV LAL ETC. ETC. vs. COMMISSIONER OF INCOME TAX CHANDIGARH&AN
C.A. No.-005899-005900 - 2014Supreme Court01 Jul 2014
Section 45Section 54
Section 54 of the Act, one must
purchase a residential house/new asset within one year prior or two
years after the date on which transfer of the residential house in
respect of which the long term capital gain had arisen, has taken
place.
18.
In the instant case, the following three dates are not in
dispute. The residential house
