Section 54F deduction claimable to the extent of capital gain amount utilized till return filing under Section 139(4)

Smt. Chander Kanta Maheshwari Vs ITO (ITAT Delhi)

Deduction under section 54F of the Act can be claimed to the extent of amount of capital gain utilized till the filing of the return under Section 139(4) of the Act. As in the instant case, the ld. Commissioner allowed the deduction under Section 54 of the Ac

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