Court :
HC
Brief :
Held by the Hon`ble court that there was no capital gains assessable in respect of the transfer on the ground that there was no cost of acqusition and capital gain could not be computed ignoring the fact that the said property was obtained in consideration of his estate being merged with erstwhile State of Madras.
Citation :
H.H Sri Raja Rajagopala Thondaiman Vs. C.I.T.
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