Exemption u/s 54F - failure to comply with the conditions - As ...

Assessee challenges double taxation on capital gains u/s 54F; tax already paid for AY 2011-12.

January 3, 2013

Case Laws Income Tax AT

Exemption u/s 54F - failure to comply with the conditions - As in the present case the assessee has voluntarily filed return declaring capital gain in AY 2011-12, therefore, the tax paid in that year would amount to double taxation if the capital gain is also taxed in AY 2008-09. - AT

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Exemption u/s 54F - failure to comply with the conditions - As ...

Assessee challenges double taxation on capital gains u/s 54F; tax already paid for AY 2011-12.

January 3, 2013

Case Laws Income Tax AT

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