GOKULAKRISHNA,CHENNAI vs. DEPUTY COMMISSIONER OF INCOME TAX, NON CORPORATE CIRCLE 8(1), CHENNAI
In the result, the appeal filed by the assessee is allowed and the stay\napplication is dismissed
ITA 1088/CHNY/2025[2017-18]Status: DisposedITAT Chennai17 Jun 2025AY 2017-18
Section 147Section 250
Sections 45(1), (3)\nand (4), of the Income Tax Act which reads as under:\n\"45. [(1)] Any profits or gains arising from the transfer of a capital\nasset effected in the previous year shall, save as otherwise provided in\nsections [***] [54, [54B, [***], [54D, [54E
