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S. 54F Amount withdrawn from CGAS taxable in the year of withdrawal
Case Law Details
- Case Name
- Joint Commissioner of Income-tax (OSD) Vs B. Shivkumar (ITAT Chennai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2006-07
- Courts
- All ITAT, ITAT Chennai
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IN THE ITAT CHENNAI BENCH ‘C’
Joint Commissioner of Income-tax (OSD)
Versus
B. Shivkumar
IT APPEAL NO. 589 (MDS.) OF 2012
C.O. NO. 66 (MDS.) OF 2012
[ASSESSMENT YEAR 2006-07]
OCTOBER 11, 2012
ORDER
Abraham P. George, Accountant Member
These are appeal and Cross Objection of the Revenue and assessee respectively directed against an order dated 20.12.2011 of Commissioner of Income Tax (Appeals)-III, Chennai for the impugned Assessment Year.
2. Grievance raised by the Revenue is that CIT(A) allowed the exemption to assessee under section 54F of the Income Tax Act, 1961 (in short ̵...
