Case Law Details
Case Name : Amit Kumar Bansal Vs ITO (ITAT Raipur)
Related Assessment Year : 2009-10
Courts :
All ITAT ITAT Raipur
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Assessing Officer as well as CIT(A) have denied the benefit of section 54F deduction to the assessee on the ground that same was not claimed in the return of income filed by the assessee. We are of the considered view that if during the course of assessment proceedings, the assessee filed details of claim of exemption of the same u/s.54F of the Act, the Assessing Officer is duty bound to entertain those det Please become a Premium member. If you are already a Premium member, login here to access the full content.
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