ITAT Directs AO to Examine Section 54 Exemption Eligibility in year in which capital gain is taxable
Case Law Details
Case Name : Manesh Bansilal Shah Vs ITO (ITAT Ahmedabad)
Related Assessment Year : 2013-14
Courts :
All ITAT ITAT Ahmedabad
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Manesh Bansilal Shah Vs ITO (ITAT Ahmedabad)
Introduction:
The Income Tax Appellate Tribunal (ITAT) Ahmedabad addressed an appeal by Manesh Bansilal Shah against the order of the Commissioner of Income Tax regarding the deduction under Section 54 of the Income Tax Act, 1961 for the Assessment Year 2013-14. The matter pertains to the capital gain resulting from the sale of property, and the dispute over the Assessment Year to which the capital gain pertains, as well as the
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