Case Law Details
Case Name : ACIT Vs. Smt. Umayal Annamalai (ITAT Chennai)
Related Assessment Year : 2005-06
Courts :
All ITAT ITAT Chennai
Become a Premium member to Download.
If you are already a Premium member, Login here to access.
Sponsored
Summary- The assessee has not invested in Capital Gain Account Scheme before 139(1) of the Act but complied with the conditions under section 54F(1) of the Act by purchasing and construction of residential property within three years from the date of transfer of original asset which is not disputed in the assessment proceedings or in appellate proceedings. The provisions of section 54F are beneficial Please become a Premium member. If you are already a Premium member, login here to access the full content.
Sponsored
Kindly Refer to
Privacy Policy &
Complete Terms of Use and Disclaimer.