Deduction u/s 54 /54F - investment was made in a residential ...
Case Laws Income Tax
May 18, 2019
Deduction u/s 54 /54F - investment was made in a residential house outside India in AY 2013-14 - the legislative intent has been made explicit by inserting the amendment to require to purchase/construction of the residential property in India only with effect from 1st April 2015 - applicable prospectively - deduction allowed
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