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1 result for “capital gains”+ Section 81clear

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Key Topics

Section 54F5

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

capital gain arose in the month of march 2013, thus it is clear that the investment made by the appellant is beyond the permissible time frame, as envisaged in the scheme of things, of the provisions of section 54F of the Act. The submission made by the appellant in this regard that the agreement made with the developer could