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Documents citing Commissioner Of Income-Tax vs D. Rani on 9 August, 1995

Harsutrai J. Raval vs Cit on 12 February, 2002

(c) A decision of the Andhra Pradesh High Court in the case of CIT v. Smt. D. Rani (1996) 218 ITR 724 (AP) was referred to for the proposition that the words 'in the two years immediately preceding the date on which the transfer took place' in section 54(1) are used to indicate continuous residence not necessarily for two years, in contradistinction to mere casual stay or occasional stay for a short period without there being intention to stay permanently.
Gujarat High Court Cites 14 - Cited by 0 - Full Document

Harsutrai J. Raval vs Cit on 12 February, 2002

(c) A decision of the Andhra Pradesh High Court in the case of CIT v. Smt. D. Rani (1996) 218 ITR 724 (AP) was referred to for the proposition that the words "in the two years immediately preceding the date on which the transfer took place" in section 54(1) are used to indicate continuous residence not necessarily for two years, in contradistinction to mere casual stay or occasional stay for a short period without there being intention to stay permanently.
Gujarat High Court Cites 14 - Cited by 0 - Full Document

Harsutrai J. Raval vs Commissioner Of Income-Tax on 12 February, 2002

(c) A decision of the Andhra Pradesh High Court in the case of CIT v. Smt. D. Rani [1996] 218 ITR 724, was referred to for the proposition that the words "in the two years immediately preceding the date on which the transfer took place" in Section 54(1) are used to indicate continuous residence, not necessarily for two years, in contradistinction to mere casual stay or occasional stay for a short period without there being an intention to stay permanently.
Gujarat High Court Cites 13 - Cited by 3 - K A Puj - Full Document
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