https://www.taxtmi.com/caselaws?id=216316 Stamp valuation adopted under the stamp law may be relied on in income-tax assessment proceedings, and an assessee's objection that the valuation process was separate and not heard there cannot defeat section 50C. For section 54F, belated filing of the return does not by itself affect substantive entitlement where the entire sale consideration is invested in a new residential house within the prescribed period. Failure to deposit the unutilised amount in the Capital Gains Account Scheme does not deny exemption when the statutory investment condition is otherwise satisfied. en-us Wed, 22 Aug 2012 00:00:00 +0530 Thu, 06 Sep 2012 05:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216316 Stamp valuation adopted under the stamp law may be relied on in income-tax assessment proceedings, and an assessee's objection that the valuation process was separate and not heard there cannot defeat section 50C. For section 54F, belated filing of the return does not by itself affect substantive entitlement where the entire sale consideration is invested in a new residential house within the prescribed period. Failure to deposit the unutilised amount in the Capital Gains Account Scheme does not deny exemption when the statutory investment condition is otherwise satisfied. Case-Laws Income Tax Wed, 22 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216316