Supreme Court · 1965 INSC 85 · Decided 29 March 1965
Alapati Venkataramiau v. Commissioner of Income Tax Hyderabad
- Court
- Supreme Court of India
- Citation
- 1965 INSC 85 · [1965] 3 S.C.R. 567
- Case number
- CIVIL APPEAL No. 5/1964
- Decided
- 29 March 1965
- Bench
- K. SUBBA RAO, J.C. SHAH, S.M. SIKRI (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 12B, 66
Headnote
F G H ALAPATIVENKATARAMIAU v. COMMISSIONER OF INCOME '!'AX HYDERABAD March 29, 1965 [K. SUBBA RAO, J. c. SHAH .AND S.M. Sucru, JJ.) Indian Income-tax Act, 1922 (11 of 1922), s. 12B-Capital Gains-­ Passing of Title-What constitutes-Date of sale or transfer -What is. On 17th March 1948, the later an entry was made in the company's account showing that a sum of Rs. 2,00,000/- had be€n paid to the assessee and there were corresponding entries in the assessee's accounts also. In fact only a lakh and odd was paid to the asS<Ossee and even that amount was paid only in
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