Exemption u/s 54F - LTCG - The moment a cheque has been issued ...
Case Laws Income Tax
November 23, 2015
Exemption u/s 54F - LTCG - The moment a cheque has been issued by a person, in pursuance of a contract of purchase, in our view, it is utilization of funds, as there is a legal commitment by the assessee - deduction allowed - AT
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