SH. SANJEEV LAL ETC. ETC. vs. COMMISSIONER OF INCOME TAX CHANDIGARH&AN
C.A. No.-005899-005900 - 2014Supreme Court01 Jul 2014
Section 45Section 54
19.
If one considers the date on which it was decided to sell the
property, i.e. 27th December, 2002 as the date of transfer or sale, it
cannot be disputed that the appellants would be entitled to the
benefit under the provisions of Section 54 of the Act because long
term capital gain
