Exemption u/s 54 - assessee has utilized the entire capital ...
Exemption Granted: Capital Gains Used but House Construction Delayed Beyond Control u/s 54.
May 4, 2016
Case Laws Income Tax AT
Exemption u/s 54 - assessee has utilized the entire capital gains within the period of one year but due to certain circumstances beyond the control of the assessee, the construction of the house could not be completed within the specified period - exemption allowed - AT
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