asset under a gift or will or an irrevocable
trust', which is possible by an individual or a Joint Hindu Family
or a Human ... transfer of a capital asset under a gift or will or an
irrevocable trust."
Section 48 lays down mode of computation of capital gains
Dcit, New Delhi vs M/S. Dlf Ltd., New Delhi on 27 May, 2019
IN
what is contemplated is the joint possession of the multi-storeyed building inasmuch as the assessees will also occupy parts of the proposed building which ... raise a building on the land in question which would become irrevocable in terms of Section 60 of the Indian Easement Act when the licensee
Escorts will pay the purchase price into the Escrow Account with the Escrow Agent within; 7 days of the Binding date.
(d) Escorts will ... working days of the signing of the Agreement the parties will jointly file the Agreement with the Company Law Board and request that it enter
Income-Tax Officer vs Vinay Bharat Ram on 30 October, 1982
Equivalent citations: [1983]3ITD263
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