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Income Tax - Highlights / Catch Notes

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Exemption u/s 54 - LTCG - Merely because assessee had availed ...

Income Tax

April 7, 2018

Exemption u/s 54 - LTCG - Merely because assessee had availed house building loan from bank for purchasing a new residential unit, that cannot act as a disqualification for claim of exemption u/s 54 when the primary conditions imposed in Sec. 54 of the Act were satisfied. - AT

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