Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 1992 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1992 (7) TMI 106 - AT - Income TaxExtract: .......within a period of one year before or after of the transfer of the original asset. We find that, the requirement of section 54 of the Act was not fulfilled. We, therefore, hold that the revenue authorities have taken a correct view in the matter and the impugned order calls for no interference. In the result, appeal of the assessee stands dismissed
|