Deduction u/s 54F denied - non-payment from the capital gain ...
Income Tax
June 3, 2021
Deduction u/s 54F denied - non-payment from the capital gain account within the statutory period - the assessee has not utilised the amount lying in the capital gain account within the statutory period and in fact had surrendered the same during the course of assessment proceedings and, therefore, the said amount is liable to tax - AT
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