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2020 (5) TMI 183 - ITAT JAIPUR
Deduction u/s 54F - time frame of depositing in capital gains account scheme - assessee has filed her return of income on 14.12.2011 within time limit prescribed under section 139(4) - HELD THAT:- In the instant case, where the amount was deposited in capital gain accounts scheme before filing of return U/s 139(4) of the Act, respectfully following the decision of SHRI SHANKAR LAL SAINI [2018 (1) TMI 1000 - RAJASTHAN HIGH COURT] the same be eligible for deduction u/s 54F of the Act. In the result, the matter is decided in favour of the assessee and against the Revenue and the sole ground of appeal is allowed.