SH. SANJEEV LAL ETC. ETC. vs. COMMISSIONER OF INCOME TAX CHANDIGARH&AN
C.A. No.-005899-005900 - 2014Supreme Court01 Jul 2014
Section 45Section 54
house had been purchased on 30th April, 2003 i.e.
more than one year prior to the date on which the property had been
sold, the authorities ought to have considered the date on which the
agreement to sell had been effected by the appellants for transfer of
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JUDGMENT
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the property in question as the date of transfer
