Revision u/s 263 - deduction u/s 54 - capital gains/ loss - ...

Case Laws Income Tax

September 11, 2021

Revision u/s 263 - deduction u/s 54 - capital gains/ loss - During the assessment proceedings as well as revision proceeding the assessee had submitted the documentary evidences and explanations in respect of genuineness of the claim of deduction u/s 54Fand the AO on meticulous appreciation of evidence on record has allowed the claim of deduction which is not only accordance with provision of law but also supported from documentary evidences and as such there is no error in the Assessment order. - AT

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Revision u/s 263 - deduction u/s 54 - capital gains/ loss - ...

Case Laws Income Tax

September 11, 2021

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