The Commissioner of Income Tax - VI vs. M/s. Manikanta Iron AND Hardware

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

gains  arising  from  the  transfer   of   a   capital   asset   effected   in   the  previous  year  shall,  save  as otherwise  provided  in  sections 54,  54B,  54D,  54E