LTCG - Benefit of deduction u/s. 54 denied - CIT(Appeals) has ...

Case Laws Income Tax

October 16, 2020

LTCG - Benefit of deduction u/s. 54 denied - CIT(Appeals) has gone by the fact that there was absence of Occupation Certificate but this will not be a ground to deny the claim of assessee for deduction u/s. 54 of the Act, as other evidence filed by the assessee sufficiently demonstrates that assessee has constructed a residential house within the period of stipulated by law. - AT

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LTCG - Benefit of deduction u/s. 54 denied - CIT(Appeals) has ...

Case Laws Income Tax

October 16, 2020

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