Whether exemption under 54 & 54F be available in case of reconstructed building


Last updated: 24 November 2022

Court :
Delhi High Court

Brief :
The Assessee also has the option of depositing this amount in Capital Gains Account Scheme as explained in Section 54 above, before the due date of furnishing the Income Tax Return.

Citation :
CIT v. Gita Duggal (2013) 357 ITR 153 (Delhi)

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