Treatment of LTCG u/s 54 - Assessee has paid the amount within ...
Assessee retains Section 54 deduction despite late occupancy certificate; timely payment ensures eligibility for tax benefit.
November 8, 2014
Case Laws Income Tax AT
Treatment of LTCG u/s 54 - Assessee has paid the amount within the time but Assessee got the occupancy certificate after three years - the Assessee is entitled for deduction u/s 54 - AT
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