COMMISSIONER OF INCOME TAX vs. BALBIR SINGH MAINI
The appeals are dismissed with no order as to
C.A. No.-015619-015619 - 2017Supreme Court04 Oct 2017
Bench: HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN
capital gains’. According to the learned counsel, the present
case is squarely covered by Section 2(47)(v) as Section 53A
