Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinha["ी संजय गग", "ाियक सद" एवं "ी नरे" साद िस!ा, लेखा सद" के सम#।]
Capital Gain under section 45 of the Act being sale consideration and hence provisions of section 69A rws 115BBE of the Act cannot be invoked. “ 43. Factual Matrix and Lower Authorities' Findings: 43.1. The brief facts of the case are that during the course of search action, an Agreement to Sell for a bungalow in the "Earth Erita" project