Deduction u/s 54 is allwable to assessee applying rule of ...
Case Laws Income Tax
March 4, 2019
Deduction u/s 54 is allwable to assessee applying rule of purposive construction and the object which Section 54F seeks to achieve if on facts it was proved that Money has only been contributed by the assessee irrespective the fact that land belong to HUF which is not stranger to assessee.
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