Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1961 (12) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1961 (12) TMI 111 - HC - Income TaxExtract: .......h by the assessee and the company that the income had arisen to the assessee in the year of account and there is no justification even for the contention that at least immoveable assets should be deemed to have been transferred only in the year in which the actual sale deed was executed. We accordingly answer both the references in the affirmative.
|