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Case Law Details

Case Name : Paras Chinubhai Jani Vs Pr. CIT (ITAT Ahmedabad)
Related Assessment Year : 2012-13
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Paras Chinubhai Jani Vs Pr. CIT (ITAT Ahmedabad)

In this case AO has not given any reason as to how purchase of land prior to transfer of capital asset is eligible for claim of deduction under s. 54B(1) of the Act. Thus, as a corollary, the AO h

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