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1 result for “capital gains”+ Section 153clear

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Section 543

SH. SANJEEV LAL ETC. ETC. vs. COMMISSIONER OF INCOME TAX CHANDIGARH&AN

C.A. No.-005899-005900 - 2014Supreme Court01 Jul 2014
Section 45Section 54

153 & 154 of 2012 dated 29th January, 2013, these appeals have been preferred by the assessees. Page 2 JUDGMENT 2 4. The facts giving rise to the present litigation, in a nutshell, are as under: A residential house, being House No. 267 situated in Sector 9-C, Chandigarh, was a self acquired property of Shri Amrit Lal, who had executed