THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. REENA JOSE
ITA/47/2020HC Kerala03 Apr 2024
Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR,HONOURABLE MR. JUSTICE SYAM KUMAR V.M.
For Respondent: THE PRINCIPAL COMMISSIONER OF INCOME TAX
1), the argument
before the Supreme Court was arising out of the return of income of the
assessee. The amount received by the asessee on surrender of tenancy right,
whether liable to capital gains under section 45 of the Income Tax Act, 1961 was
involved in that appeal before the Supreme Court. There was a lease agreement
entered into
