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Case Law Details

Case Name : ITO Vs Ashif Mehbbobelahi Rushnaiwala (ITAT Ahmedabad)
Related Assessment Year : 2011-12
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ITO Vs Ashif Mehbbobelahi Rushnaiwala (ITAT Ahmedabad)

CIT(A) deleted the penalty levied on the disallowance of exemption u/s 54F of the Act noting that the assessee had furnished all particulars relating to the claim of exemption by way of investment in residential properties, that the claim was made under the boanfide belief that all investment would be made within the period specified but could not be done so for reasons beyond his control as the construction was not completed in time and noting that on the requirement of

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