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Income Tax - Highlights / Catch Notes

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Entitlement to exemption u/s 54 - If the completion of ...

Income Tax

October 21, 2015

Entitlement to exemption u/s 54 - If the completion of construction had been delayed on account of the delay in the Airports Authority of India in giving clearance and the Town Planning Authority giving approval to the building plan, the benefit of section 54 cannot be denied to the assessee - HC

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