Case Law Details
Case Name : Anita Jayant Oswal Vs DCIT (ITAT Pune)
Related Assessment Year : 2014-15
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Anita Jayant Oswal Vs DCIT (ITAT Pune)
The issue in the present appeal relates to the exemption u/s 54 of the Act. It is an admitted fact that the appellant had not offered any capital gains on the sale of flat at Mumbai. During the course of assessment proceedings, the assessee had furnished the details of working of capital gains arising on sale of flat at Mumbai and claimed exemption u/s 54 of the Act. The same was negative by the Assessing Officer on the ground that a claim which was not made in the return of income, cannot be made during the course
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