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Income Tax - Highlights / Catch Notes

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Validity of Revision u/s 263 - Allowing Exemption u/s 54 instead ...

Income Tax

December 18, 2023

Validity of Revision u/s 263 - Allowing Exemption u/s 54 instead of 54F - Source of LTCG is not from residential house and since the assessee had earned capital gain on transfer of plot of land - Revision order sustained - AT

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