Madras H.C : The sale of land/property was correctly subjected to capital gains taxation in terms of Section 50 of the Act as against the computation reported as per Section 45 read with Section 48

High Court Of Madras Jaidayal Prannath Kapur vs. ITO Asst. Year 2004-05 Section 50, 73(1) T.S. Sivagnanam & V.Bhavani Subbaroyan, JJ. Tax Case Appeal No. 143 of 2009 18th September, 2018 Counsel appeared: A.S. Sriraman for the Petitioner.: M.Swaminathan for the Respondent. T.S. SIVAGNANAM, J. The Revenue has preferred this appeal challenging the o der…

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