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Income Tax - Highlights / Catch Notes

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Exemption from capital gains u/s 54F - merely because the ...

Income Tax

August 8, 2015

Exemption from capital gains u/s 54F - merely because the construction was not complete in all respects or such building is yet to be completed fully or the building not being in a fit condition for being occupied, would by itself not be a ground for the assessee to be denied the benefit under Section 54F of the Act. - HC

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