[aaykarbhavan] No denial of sec. 54 relief to eligible assessee just because he had inadvertently made claim under wrong provision

No denial of sec. 54 relief to eligible assessee just because he had inadvertently made claim under wrong provision

April 23, 2015[2015] 56 taxmann.com 221 (Pune - Trib.)

IT: Where assessee fulfilled all conditions prescribed for claiming deduction under section 54, claim could not be denied for mere fact that he raised claim inadvertently under wrong of section 54D in return of income

 

Regards

Prarthana Jalan

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Posted by: Prarthana Jalan <prarthanajalan@ymail.com>

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