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Income Tax - Highlights / Catch Notes

Home Highlights November 2022 Year 2022 This

Deduction u/s 54G - shifting of industrial undertaking - By ...

Income Tax

November 1, 2022

Deduction u/s 54G - shifting of industrial undertaking - By virtue of Notification under Section 280Y(d) of the Act dated 22.09.1967, Bengaluru Corporation was declared as Urban area - As in view of the law laid down in para 39 in Fibre Boards, Bengaluru continues to be an Urban area for the purpose of Section 54G. - Assessee shall be entitled for the benefit u/s 54G of the Act. - HC

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