Transfer of Capital Assets Ineligible for Section 54G Exemption; Must Relocate from Urban to Non-Urban Area for Tax Benefit.

Deduction claimed u/s 54G - LTCG - shifting of industrial undertaking - the transfer of capital asset used for purpose of business undertaking is from a non-urban area to another non-urban area which does not fulfill the primary condition for eligibility of the exemption u/s 54G. .....

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