M/S SARAF SEASONING UDYOG vs. THE COMMISSIONER OF INCOME TAX AND ANR
ITA/322/2017HC Rajasthan09 Jul 2024
Bench: AVNEESH JHINGAN,ASHUTOSH KUMAR
Section 96
1. “And whereas the first party for his/her/their
bonafide needs and requirements the first party has
agreed to sell, transfer, convey all his/her/their
rights, interests, titles in respect of the above said
property, to the second party for a sum of
Rs.27,00,000/- (Rupees Twenty Seven Lacs only) out of
which the First party has received