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Assessee wasn’t entitled to claim sec. 54F relief if agreement to sell property wasn’t executed by buyer
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Corporate Tax
Assessee wasn’t entitled to claim sec. 54F relief if agreement to sell property wasn’t executed by buyer
Posted on
on
March 13, 2018
Tenet Tax Daily March 10 2018
By
tenettax-team
Corporate Tax
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Dep. not to be denied in hands of amalgated co. even if assets transferred in amalgamation were non-functional
Rectification application shall be governed by law of limitation as applicable on date of passing ITAT order