Tribunals and Commissions15 May 2018Allowed
Gagan Infraenergy Ltd Vs DCIT
Income Tax Appellate Tribunal · (2018) 05 ITAT CK 0003
Income-tax Act, 1961 — Section 2(47), 45, 46, 47(iii), 47(iv), 47(v), 48, 49, 50, 51, 52, 53, 54, 55, 56(2)(viia), 82, 127Gift Tax Act, 1958 — Section 5Transfer of Property Act, 1882 — Section 122