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Case Law Details

Case Name : Sunayana Devi Vs. ITO (ITAT Kolkata)
Related Assessment Year : 2004-05
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Sunayana Devi Vs. ITO (ITAT Kolkata)

Since assessee had invested the sale consideration in construction of a residential house within three years from the date of transfer, deduction under section 54F could not be denied under section 54F on the ground that he did not deposit the said amount in capital gain account scheme before the due date presc

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