Deduction u/s 54F - denied on premise that the land in question ...

Section 54F Deduction Allowed: Agreement to Sell Within Timeframe Constituted Transfer u/s 2(47.

July 20, 2019

Case Laws Income Tax HC

Deduction u/s 54F - denied on premise that the land in question was not transferred within the stipulated period as provided u/s 54F - agreement to sell was within time - it is very clear that an agreement to sell would extinguish the rights and the same would amount to transfer within the meaning of Section 2(47) - deduction is allowable

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Deduction u/s 54F - denied on premise that the land in question ...

Section 54F Deduction Allowed: Agreement to Sell Within Timeframe Constituted Transfer u/s 2(47.

July 20, 2019

Case Laws Income Tax HC

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