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The Commissioner of Income Tax, Faridabad Versus Sunil Sachdeva

2016 (9) TMI 700 - PUNJAB & HARYANA HIGH COURT

Deduction u/s 54F - assessee having not complied with the requirement of depositing the amount by the due date, namely before filing of the return under Section 139(1) - ITAT allowed the claim - Held that:- The alleged non-compliance of the provision .....

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2008. The Tribunal has recorded a finding of fact that the assessee had infact on the same day i.e. 30.07.2008 instructed the Bank to transfer the money from his saving account to Special Capital Gain Account maintained by him with the same branch. T .....

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transfer the amount to the Special Capital Gain Account. Therefore, the same does not raise a substantial question of law. The appeal in this regard is dismissed. - Addition on account of investment made in residential house by the company in wh .....

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e to enable him to purchase the property. - ITA No.183 of 2016 (O&M) - Dated:- 24-8-2016 - S. J. Vazifdar, Chief Justice And Deepak Sibal, JJ. Mr. T.K. Joshi, Advocate for the appellant ORDER S. J. Vazifdar, Chief Justice (Oral) C.M. No.14404-CII of .....

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l in respect of the Assessment Year 2008-09. 2. According to the appellant the following substantial questions of law arise:- (i) Whether on the facts and circumstances of the case learned ITAT was right in law in allowing deduction u/s 54F of the In .....

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61. (ii) Whether on the facts and circumstances of the case the learned ITAT is right in law in allowing exemption of ₹ 55,70,800/- on account of investment made in residential house by the company in which the assessee is one of the directors .....

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t maintained by the respondent-assessee with the same branch of the Bank after a delay of one day, namely, on 31.07.2008 instead of on 30.07.2008. The Tribunal has recorded a finding of fact that the assessee had infact on the same day i.e. 30.07.200 .....

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