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1 result for “capital gains”+ TP Methodclear

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Section 452

RAJ PAL SINGH vs. COMMISSIONER OF INCOME TAX HARYANA

In the result, this appeal fails and is, therefore, dismissed

C.A. No.-002416-002416 - 2010Supreme Court25 Aug 2020

Bench: HON'BLE MR. JUSTICE DINESH MAHESHWARI

Section 256(1)Section 4Section 45Section 6

methods i.e., after making of award, as provided in Section 16; or earlier than making of award, as provided in Section 17. In other words, the owner was divested of the property and same vested in the Government in absolute terms only if, and after, the possession was taken by either of the processes envisaged in Sections