2013 (7) TMI 1142

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....HC<br>Dated:- 11-7-2013<br>W.P.(C).No.15821 OF 2013 - -<br>Income Tax<br>-<br>V.Chitambaresh, J. Sri.T.K.Ananda Krishnan For The Appellant. Sri.P.Parameswaran Nair, Sri.Jose Joseph And Smt. Sobha ....

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....ction 194 LA of the Income Tax Act 1961 need be done since the sale price was fixed by negotiation. But the petitioner cannot escape from the liability to pay income tax under the head &#39;capital ga....