2 results for “penalty u/s 271”+ Section 54Dclear
Sorted by relevance
Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us
54D, 54G & 54GA” as would be evident from the Assessment Order (Para 2, Page 1 of the Assessment Order) 5. During scrutiny proceedings, the said claim of deduction under section 54F, had been examined in detail and duly allowed. However, only the indexed cost of acquisition of Rs. 10,25,801/- & the expense of Rs. 2,83,473/- was disallowed