TMI BlogCapital gain computation - the assessee is not eligible for deduction u/s 54 and shifting of the...Capital gain computation - the assessee is not eligible for deduction u/s 54 and shifting of the assessment year for making the addition on this account would not achieve any purpose rather it will defeat the purpose of provisions of section 54 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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