Claim of deduction u/s 54F denied - assessee is not able to get ...
Section 54F Deduction Denied: Taxpayer Fails to Register or Take Possession of Under-Construction Flat Despite Full Investment.
July 13, 2016
Case Laws Income Tax AT
Claim of deduction u/s 54F denied - assessee is not able to get the title of the flat registered in his name or unable to get the possession of the flat, which is under construction - assessee has invested almost the entire sale consideration of land in purchase of this residential flat - exemption allowed - AT
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