Claim of exemption under section 54 denied - such amount shall ...

Exemption Claim Denied u/s 54; Income Charged u/s 45 After Three-Year Asset Transfer Period Ends.

August 31, 2015

Case Laws Income Tax AT

Claim of exemption under section 54 denied - such amount shall be charged under section 45 as income of the previous year, in which the period of three years from the date of the transfer of the original asset expires - AT

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Claim of exemption under section 54 denied - such amount shall ...

Exemption Claim Denied u/s 54; Income Charged u/s 45 After Three-Year Asset Transfer Period Ends.

August 31, 2015

Case Laws Income Tax AT

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