SH. SANJEEV LAL ETC. ETC. vs. COMMISSIONER OF INCOME TAX CHANDIGARH&AN
C.A. No.-005899-005900 - 2014Supreme Court01 Jul 2014
Section 45Section 54
2
4.
The facts giving rise to the present litigation, in a nutshell,
are as under:
A residential house, being House No. 267 situated in Sector
9-C, Chandigarh, was a self acquired property of Shri Amrit Lal,
who had executed a Will whereby life interest in the aforestated
house had been given to his wife and upon death
