Introducing the βIn Favour Ofβ filter in Case Laws.
- βοΈ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- π Narrow down results with higher precision
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Introducing the βIn Favour Ofβ filter in Case Laws.
Try it now in Case Laws β


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Disallowance u/s 54 - the assessee has invested only an amount in part as per section 54 - Therefore, he is eligible only for the amount he has invested as per sub-section (2) of section 54 - AT