SH. SANJEEV LAL ETC. ETC. vs. COMMISSIONER OF INCOME TAX CHANDIGARH&AN
C.A. No.-005899-005900 - 2014Supreme Court01 Jul 2014
Section 45Section 54
capital gain.
The intention of the Legislature or the purpose with which the said
provision has been incorporated in the Act, is also very clear that
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JUDGMENT
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the assessee should be given some relief. Though it has been very
often said that common sense is a stranger and an incompatible
partner to the Income
