SHAMIMUL FATIMA,GORAKHPUR vs. ACIT, RANGE - 02, GORAKHPUR

In the result the appeal of the assessee is allowed

30,177/-. Which was claim as exemption u/s 54B of ₹ 53,50,300/- and ₹ 93,94,781/- u/s 54F respectively. The Ld. AO noted that flat in which investment was claimed was actually booked prior to two years from the date on which capital gain actual arose to the assessee. It was further noted by him that earlier amount advanced

INCOME TAX OFFICER, WARD - 2 (1),, VARANASI vs. PROMINENT DATAMATICS MARKETING PVT. LTD., , VARANASI