Exemption Under Section 54F Allowed Even If Claimed Post section 148 notice

Satyanarayana Viswanadha Vs ITO (ITAT Visakhapatnam)

The Income Tax Appellate Tribunal (ITAT) Visakhapatnam recently ruled on a case where the assessee sought exemption under Section 54F of the Income Tax Act, even though the claim was not initially made in the return of income but instead in response to a notice under Section 148. The

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