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 being charged
Page 5
JUDGMENT
5
to income-tax as income of the previous year in which
the transfer took place, it shall be dealt with in
accordance with the following provisions of this
section
