Entitlement to benefit u/s 54 - ascertaining limitation period ...
Case Laws Income Tax
October 3, 2016
Entitlement to benefit u/s 54 - ascertaining limitation period of 2 years - consideration paid by assessee under Memorandum of Understanding dated 08.09.2003 would fully cover the consideration of capital gains portion for being eligible to claim exemption u/s 54 - HC
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