Deduction u/s 54/54F - assessee has not acquired the ownership ...

Case Laws Income Tax

April 27, 2019

Deduction u/s 54/54F - assessee has not acquired the ownership rights in the new property but merely acquired tenancy right which could not be equated with ownership rights - conditions of Section 54/54F is to purchase or construct the new property within the specified time - deduction denied on acquisition of tenancy right

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Deduction u/s 54/54F - assessee has not acquired the ownership ...

Case Laws Income Tax

April 27, 2019

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