Exemption u/s 54F - Denial of exemption possession of the ...
Section 54F Exemption Denied: Assessee Lacks Property Possession and Registered Sale Deed Despite Meeting Other Conditions.
October 23, 2020
Case Laws Income Tax AT
Exemption u/s 54F - Denial of exemption possession of the property was not taken by assessee and registered sale deed was not executed in favour of assessee - assessee has substantially fulfilled all necessary conditions to be entitled for liberal interpretation of sec.54F. - AT
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