Case Law Details
Case Name : Vijay Mahipal v. ITO (ITAT Kolkata)
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All ITAT ITAT Kolkata
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Vijay Mahipal v. ITO (ITAT Kolkata)
If the assessee invests the entire consideration in construction of the residential house within three years from the date of transfer he cannot be denied deduction u/s 54F of the Act on the ground that he did not deposit the said amount in capital gain account scheme before the due date prescribed u/s 139(1) of the Act.
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