SH. SANJEEV LAL ETC. ETC. vs. COMMISSIONER OF INCOME TAX CHANDIGARH&AN
C.A. No.-005899-005900 - 2014Supreme Court01 Jul 2014
Section 45Section 54
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.
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