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Opinion: Taxpayer losses Capital Gain exemption for receiving lesser consideration

May 16, 2019[2019] 105 taxmann.com 195 (Article)
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The Bombay High Court through an illuminating judgment rendered in the case of Jagdish C. Dhabalia and another v. ITO [2019] 104 taxmann.com 208 set at rest the controversy where the assessee had invested the entire sale consideration accruing on transfer of immovable property in the prescribed bonds in terms of section 54EC of the Income-tax Act
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