Under what circumstances is the denial of exemption u/s 54 of the Income Tax Act justified?
Court :
ITAT Hyderabad
Brief :
This assessee’s appeal for AY.2011-12 arises from the CIT(A)-6, Hyderabad’s order dated 07-06-2019 passed in appeal No.10620/2018-19/A3/CIT(A)-6, in proceedings u/s.143(3) r.w.s.147 of the Income Tax Act, 1961 [in short, ‘the Act’].
Citation :
I.T.A. No. 1508/HYD/2019
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