Eligibility of deduction u/s 54 and 54F - in return deduction ...
Taxpayer Allowed to Revise Deduction Claim from Section 54F to Section 54 if Eligible, Says Assessment Ruling.
March 9, 2019
Case Laws Income Tax AT
Eligibility of deduction u/s 54 and 54F - in return deduction claimed u/s 54F - in assessment proceedings revised his claim u/s 54 - AO is duty bound to allow deduction to the assessee if the assessee is eligible for such deduction under the provisions.
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