Deduction u/s 54F denied - non-payment from the capital gain ...

Case Laws Income Tax

June 3, 2021

Deduction u/s 54F denied - non-payment from the capital gain account within the statutory period - the assessee has not utilised the amount lying in the capital gain account within the statutory period and in fact had surrendered the same during the course of assessment proceedings and, therefore, the said amount is liable to tax - AT

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Deduction u/s 54F denied - non-payment from the capital gain ...

Case Laws Income Tax

June 3, 2021

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