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Relief under section 54 of the Income-tax Act, 1961.

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..... e: Income - Tax Act, 1961 A question has been raised whether the relief provided under section 54 of the Income-tax Act, 1961 in respect of capital gains arising from the transfer of a house property .....

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..... date of transfer, is entitled to relief provided in section 54 in respect of the capital gains arising on the transfer of the said house property. 2. We have been advised that the language of the se .....

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