Entitlement to the benefit of 54F - as the said purchase of the ...
Case Laws Income Tax
December 25, 2018
Entitlement to the benefit of 54F - as the said purchase of the land was not within a period of one year prior to the sale of the capital asset or falling in any of the categories in which the assessee was entitled to claim exemption u/s.54F under various categories, exemption cannot be allowed.
View Source