SH. SANJEEV LAL ETC. ETC. vs. COMMISSIONER OF INCOME TAX CHANDIGARH&AN
C.A. No.-005899-005900 - 2014Supreme Court01 Jul 2014
Section 45Section 54
4
not chargeable to income tax as per the provisions of Section 54 of
the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’), the
appellants did not disclose the said long term capital gain in their
return of income filed for the Assessment Year 2005-2006.
7.
In the assessment proceedings for the Assessment Year
2005-2006 under
