Deduction u/s 54 - Purchase of the new flat by the assessee will ...
Case Laws Income Tax
August 30, 2012
Deduction u/s 54 - Purchase of the new flat by the assessee will be treated on the date when the assessee has received the possession after it is constructed and not on the date of agreement for purchase when the flat itself was not in existence. Claim u/s 54 allowed - AT
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