Section 54F cannot be denied even if the assessee fails to fufill the requirement of depositing the Gains in Capital Gain Scheme Account
ITAT remits the issue back in case of delay in filing appeal of 9 years, in absence of Proper Intimation u/s 143(1)
CBDT notifies procedure for filing of application in Form 15C/15D for grant of nil TDS certificate u/s 195
CBDT using data analytics, big data and artificial intelligence / machine learning for Identifying cases with high risk of tax evasion
Even if amount is Not deposited in Capital Gains Account Scheme, Section 54 F deduction can be allowed: ITAT Chennai
Validity of Cash Deposits during demonetisation period if the same is forming the part of the books of accounts
Merely because the assessee failed to submit the grounds of appeal as an attachment at the time of fling Appeal could not be a basis to pass the order ex-parte