Entitlement exemption under Section 54G - on omission of Section ...
Exemption u/s 54G affected by changes in Section 280ZA; Thane's urban area status still valid per Section 24.
August 13, 2015
Case Laws Income Tax SC
Entitlement exemption under Section 54G - on omission of Section 280ZA and its re-enactment with modification in Section 54G, Section 24 of the General Clauses Act would apply, and the notification of 1967, declaring Thane to be an urban area, would be continued under and for the purposes of Section 54A. - SC
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