Smt. C. Lalitha Versus ITO, Ward 6 (1) , Hyderabad - Income Tax - ITAT HYDERABAD - Tri - Capital gain - sale of property - revision u/s 263 on the ground that AO and allowed the exemption u/s 54 wrongly - Held that - The AO allowed the claim for deduction u/s 54 on the basis of unregistered purchase dded - The Assessee has not mentioned anything about capital gains or capital loss - There is also no claim for exemption u/s 54. The AO has also not dealt with any of the claim of the Assessee regar................................... Income Tax - Case Laws
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