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1978 (1) TMI 20 - ALLAHABAD HIGH COURT
Extract:
.......es place within the meaning of s. 45. There was hence no question of any income being chargeable to tax as capital gains. In the result, we answer both the questions referred to us in the affirmative, in favour of the assessee and against the department. The assessee will be entitled to costs which are assessed at Rs. 200 (Rupees two hundred only).