High Court Upholds Tribunal's Decision Granting Section 54F Exemption Despite Missed Deposit Deadline for Capital Gains Account.

Exemption u/s 54F - capital gains earned by the assessee during the previous year - Whether tribunal was right and justified in granting exemption u/s 54F when the unutilised portion of the sale proceeds were not deposited in the capital gains account scheme before the due date for filing of return u/s 139(1)? - Held Yes - HC .....

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