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Income Tax - Highlights / Catch Notes

Home Highlights December 2018 Year 2018 This

Disallowance u/s 54F - assessee not offered any capital gain for ...


Assessee's Claim Disallowed u/s 54F Due to No Capital Gain Offered for Taxation Despite Missing Section Reference.

December 7, 2018

Case Laws     Income Tax     AT

Disallowance u/s 54F - assessee not offered any capital gain for taxation - mere non-reference about specific section under which the assessee is making claim cannot be a reason to disallow the claim of the assessee.

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