Exemption u/s 54F – Capital Gain - The case of Leena J Shah ...
Guidance on Section 54F Tax Exemption: Follow Leena J Shah Precedent Over Prema P. Shah for Capital Gains Clarity.
December 11, 2012
Case Laws Income Tax AT
Exemption u/s 54F – Capital Gain - The case of Leena J Shah (2005 (11) TMI 386 - ITAT AHMEDABAD), and not that of Prema P. Shah (2005 (11) TMI 182 - ITAT BOMBAY-J), should be followed for deciding the issue related to Section 54F. - AT
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