Deduction & Claim can be considered by way of a simple letter during assessment proceeding- No need for Revised Return
Assessee’s direct involvement in price rigging need to be conclusively proved besides the broker’s involvemen for taxation U/s 68
Time limit for making investment in under construction projects is 3 years to avail benefit of Sec 54 : ITAT
Capital Gain exemption u/s 54B can be allowed only if investment is done in the name of the assessee.