Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Reopening of assessment - capital gain addition - transfer of land - the capital gain u/s 45 arises in the year of execution of deed and not when the same was registered with the office of the Sub-Registrar - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
