LTCG - exemption u/s 54B - scope of amendment - making HUF ...

Hindu Undivided Families (HUFs) cannot claim Section 54B exemption on LTCG for years before 2012 amendment.

October 28, 2017

Case Laws Income Tax AT

LTCG - exemption u/s 54B - scope of amendment - making HUF eligible for claiming exemption u/s. 54B - assessee being HUF is not eligible for claiming exemption u/s. 54B of the Act during the assessment year - the 2012 amendment in not retrospective.

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LTCG - exemption u/s 54B - scope of amendment - making HUF ...

Hindu Undivided Families (HUFs) cannot claim Section 54B exemption on LTCG for years before 2012 amendment.

October 28, 2017

Case Laws Income Tax AT

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