About this document
2020 10 13T00 00 2018 98 Taxmann Com 433 Ahmedabad Trib 31 07 2013 Income Tax Officer Ward 5 1 Surat Vs C by ojas is a document available to read on EtoBox.
The document discusses a tax appeal regarding the deduction under section 54 of the Income-tax Act for capital gains from the sale of residential property. The Commissioner (Appeals) upheld the deduction for the indexed cost of acquisition of land, while the Assessing Officer limited the deduction to the amount invested by the assessee until the actual filing of the return, rejecting claims for investments made after that date. The case involved multiple co-owners and highlighted issues related to the subst
- Author
- ojas
- Language
- EN