Disallowing the claim of exemption u/s 54-F - Belated filing of ...

Case Laws Income Tax

January 27, 2022

Disallowing the claim of exemption u/s 54-F - Belated filing of ITR - capital gain was not deposited by assessee before due date of filing return of income under section 139(1) - When the assessee has deposited ₹ 15 lakhs of capital gain in purchasing the Bond of NHAI before due date of filing of return of income under section 139(4), his claim for exemption under section 54 –F was not to be disallowed. - AT

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Disallowing the claim of exemption u/s 54-F - Belated filing of ...

Case Laws Income Tax

January 27, 2022

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