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ITAT: Unregistered Document Has No Evidentiary Value - (18 Jul 2022)

DIRECT TAXATION

Income Tax Appellate Tribunal (ITAT), Surat Bench has upheld the denial of capital gain exemption under Section 54 of Income-Tax Act, 1961, by holding that an unregistered document has no evidentiary value.

Tags : ITAT   UNREGISTERED DOCUMENT   CAPITAL GAIN EXEMPTION  

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