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Income Tax Act Doesn t Mandate That Specific Money Deposited In Capital Gain Account Scheme Shall Be Utilized Towards New Investment: Chennai ITAT

The Chennai ITAT held that there is no requirement that specific money as deposited in capital gain account scheme should be utilized towards new investment, and the assessee may make investment.

Hema muralikrishnanManoj kumar aggarwalSohanlal mohanlal bhandariMahavir singhVice presidentAccountant memberChennai itatApital gain account schemeSec 54f

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