LTCG - Deduction u/s 54F - assessee is eligible for deduction ...
Section 54F: Deduction for LTCG allowed if new property construction starts before asset transfer, completed in specified time.
October 9, 2019
Case Laws Income Tax AT
LTCG - Deduction u/s 54F - assessee is eligible for deduction u/s 54F even if the construction is commenced before transfer of the capital asset and completed the construction within the period provided in 54F of the Act.
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