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Income Tax - Highlights / Catch Notes

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Exemption u/s 54F - investment in the name of husband / spouse - ...

Income Tax

April 8, 2020

Exemption u/s 54F - investment in the name of husband / spouse - In the absence of an express provision contained in these provisions that the investment should be in the name of the assessee only any such interpretation would amount to introducing words in the provision which are not there. - AT

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