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Case Law Details

Case Name : Amarnath Sarala Vs ITO (ITAT Bangalore)
Appeal Number : ITA No .672/Bang/2019
Date of Judgement/Order : 15/02/2023
Related Assessment Year : 2014-15
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Amarnath Sarala Vs ITO (ITAT Bangalore)

ITAT Bangalore held that for claiming exemption under section 54F of the Income Tax Act, the assessee is required to furnish necessary evidence proving construction of the residential building within the period as enumerated in section 54F

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