Capital gain - LTCG - investment in the new residential house - ...
Assessee Claims Deduction u/s 54 for Capital Gains; Section 54F Conditions Not Applicable.
April 26, 2018
Case Laws Income Tax AT
Capital gain - LTCG - investment in the new residential house - the assessee has claimed deduction u/s 54 and not under section 54F of the Act. Thus, the conditions and restrictions imposed u/s 54F of the Act are not applicable to the assessee. - AT
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