https://www.taxtmi.com/caselaws?id=37965 The court held that neither Section 52(1) nor Section 52(2) of the Income-tax Act were applicable in the case. The correct amount of capital gain to be assessed was determined to be Rs. 15,756 as declared by the assessee. The court upheld the Tribunal's decision and directed the revenue to pay costs to the assessee, including an advocate's fee of Rs. 250. en-us Fri, 26 Aug 1977 00:00:00 +0530 Fri, 02 Apr 2010 13:09:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37965 The court held that neither Section 52(1) nor Section 52(2) of the Income-tax Act were applicable in the case. The correct amount of capital gain to be assessed was determined to be Rs. 15,756 as declared by the assessee. The court upheld the Tribunal's decision and directed the revenue to pay costs to the assessee, including an advocate's fee of Rs. 250. Case-Laws Income Tax Fri, 26 Aug 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37965