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

Section 54F: Investments in Spouse's Name May Qualify for Tax Exemption, No Explicit Assessee-Only Requirement Found.

April 8, 2020

Case Laws Income Tax AT

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

Section 54F: Investments in Spouse's Name May Qualify for Tax Exemption, No Explicit Assessee-Only Requirement Found.

April 8, 2020

Case Laws Income Tax AT

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