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Case Law Details

Case Name : Commissioner of Income Tax Vs Dinesh Megji Toprani (HUF) (Bombay High Court)
Related Assessment Year :
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CIT Vs Dinesh Megji Toprani (HUF) (Bombay High Court)- The assessee HUF had sold certain immovable properties and out of the sale proceeds received, purchased immovable properties and claimed benefit of deduction under Section 54F of the Income Tax Act, 1961. The assessing officer was of the opinion that the property was purchased in the name of the individuals namely Dr. Dinesh Megji Toprani and Mrs. Jyoti Dinesh Toprani and not in the name of the HUF and, therefore, the assessee was not entitled to the deduction under Section

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