I am unable to provide a summary of a case titled "Section 45 in The Income Tax Act, 1961" from the Union of India dated September 13, 1961. This is because:

1. Section 45 of the Income Tax Act, 1961 is a provision of law, not a court case. It defines capital gains and how they are taxed. It's not something a court would rule on in the same way as a dispute between parties. Court cases interpret and apply Section 45, but Section 45 itself isn't a case.
2. The "Union of India - Section" designation is unclear. The Union of India is often a party in cases, but "Section" is not a typical court or tribunal identifier.
3. The date is likely the enactment date of the Income Tax Act itself. September 13, 1961, is close to the date the Income Tax Act came into force.

To provide a case summary, I need a specific court case that interprets Section 45 of the Income Tax Act. For example, a case like "CIT vs. XYZ Ltd. regarding the applicability of Section 45 to a specific transaction."

If you can provide a real case name, I can create the summary in the requested format.