When the capital gain is assessed on notional basis, whatever ...
Capital Gains Deduction: Full Investment in New Home Qualifies, Even with Mixed Funding, u/s 54.
May 21, 2016
Case Laws Income Tax AT
When the capital gain is assessed on notional basis, whatever amount is invested in the new residential house within the prescribed period u/s 54, the entire amount invested, should get benefit of deduction irrespective of the fact that the funds from other sources are utilised for new residential house - AT
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