Deduction claimed u/s 54F OR 54 - Investment of LTCG - Owning ...

Income Tax

July 15, 2023

Deduction claimed u/s 54F OR 54 - Investment of LTCG - Owning more than one house property - CIT(A) deleted the addition considering the same u/s 54 - Assessee revised the claim of exemption from u/s 54F to u/s 54 in appeal - Assessee specifically claimed deduction u/s 54 only in the return filed in response to notice u/s 148. Therefore by no stretch of imagination, the claim of the assessee could be treated as fresh claim. - AT

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Deduction claimed u/s 54F OR 54 - Investment of LTCG - Owning ...

Income Tax

July 15, 2023

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