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In Re : Mr Dipankar Mohan Ghosh C/o R.N. Marwah And Co.

Deduction u/s 54 eligibility - investment outside India - Applicant, being a resident of UK, having sold his share of residential property in New Delhi to the extent of reinvestment in acquiring a residential property abroad i.e. in U.K. - prior to the prospective amendment made w.e.f 01.04.2015 by the Finance Act, 2014. - Held that - We respectfully follow the decision of the Gujarat High Court in Leena Jugalkishore Shah 2016 (12) TMI 351 - GUJARAT HIGH COURT rule that the Applicant was entitle....... + More

 

 

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