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Income Tax - Highlights / Catch Notes

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Wrong section quoted while claiming deduction u/s 54 - merely ...

Income Tax

May 4, 2015

Wrong section quoted while claiming deduction u/s 54 - merely because the assessee had made a claim under a wrong section instead of the correct section, the same, should not be a ground to deny the benefit of deduction otherwise allowable to the assessee. - AT

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