SH. SANJEEV LAL ETC. ETC. vs. COMMISSIONER OF INCOME TAX CHANDIGARH&AN
C.A. No.-005899-005900 - 2014Supreme Court01 Jul 2014
Section 45Section 54
property”
(hereafter in this section referred to as the original
asset), and the assessee has within a period of one
year before or two years after the date on which the
transfer took place purchased, or has within a period
of three years after that date constructed, a residential
house, then, instead of the capital gain being charged
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