ITAT, Chennai: Capital Gain Exemption Cannot be Denied to Assessee Merely on Basis of Facts - (29 Sep 2021)

DIRECT TAXATION

Income Tax Appellate Tribunal (ITAT), Chennai has held that the capital gain exemption under section 54F of the Income Tax Act, 1961 cannot be denied to the assessee merely on the basis of the facts mentioned in the sale deed.

Tags : INCOME TAX APPELLATE TRIBUNAL   CAPITAL GAIN EXEMPTION  

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