Deduction u/s 54B cannot be denied if the correlation between investment and receipt of sale proceeds has been demonstrated


Last updated: 24 December 2021

Court :
ITAT Ahmedabad

Brief :
The assessee is in appeal before the Tribunal against the order of learned Commissioner of Income-tax (Appeals-5), Vadodara [“CIT(A) in short] dated 25.02.2019 passed for Assessment Year 2012-13.

Citation :
ITA No. 657/Ahd/2019

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