Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena
54E, 98[54EA, 54EB,] 54F 99[, 54G and 54H]]]]], be chargeable to income-tax under the head “Capital gains”, and shall be deemed to be the income of the previous year in which the transfer took place.” 30. From the conjoint reading of the above said, it is clear that, if a capital asset is transferred by assessee within