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1 result for “capital gains”+ Section 4clear

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Key Topics

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

capital gain was Page 4 JUDGMENT 4 not chargeable to income tax as per the provisions of Section 54 of the Income