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Claim of Sec. 54F exemption not to be rejected because assessee had association with builder
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Claim of Sec. 54F exemption not to be rejected because assessee had association with builder
Posted on
on
February 19, 2020
Tenet Tax Daily February 14 2020 _1_
By
tenettax-team
Corporate Tax
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“Support services” taxable as FTS both under Income-tax Act and under tax treaty – make available condition fulfilled
Assessee could not be denied benefit of section 54 for mere non-compliance of a procedural requirement
