SHAMIMUL FATIMA,GORAKHPUR vs. ACIT, RANGE - 02, GORAKHPUR
In the result the appeal of the assessee is allowed
ITA 102/VNS/2019[2013-2014]Status: DisposedITAT Varanasi22 Nov 2023AY 2013-2014
For Appellant: Shri. Ashish BansalFor Respondent: Shri. A. K. Singh
Section 54(2)Section 54BSection 54F
house, exemption cannot be denied merely the amount was not deposited in the CGAS.
In this case it is a fact that the appellant had invested the amount of capital gain in a flat which was purchased by her in the year 2011 whereas the capital gain arose in the month of march 2013, thus it is clear that