Exemption u/s. 54F - definition of the word ‘transfer’ under ...

High Court Rules No Exemption u/s 54F Without Evidence of Property Possession Transfer Per Section 2(47) Definition.

August 9, 2013

Case Laws Income Tax HC

Exemption u/s. 54F - definition of the word ‘transfer’ under section 2(47) includes situation where transaction involving allowing of possession of any immovable property in part performance of the contract - Since there is no evidence of possession, no deduction - HC

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Exemption u/s. 54F - definition of the word ‘transfer’ under ...

High Court Rules No Exemption u/s 54F Without Evidence of Property Possession Transfer Per Section 2(47) Definition.

August 9, 2013

Case Laws Income Tax HC

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