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Income Tax - Highlights / Catch Notes

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Computation of capital gains - deduction u/s 54F - Undisputedly ...

Income Tax

January 20, 2023

Computation of capital gains - deduction u/s 54F - Undisputedly the investment has been made out of part of sale consideration. Simply because the sale deed has been executed subsequently, the deduction of Rs.45 Lacs could not be denied to the assessee. - AT

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