Taxpayers Must Prove Deduction Validity u/s 54F; Case Returned for Further Review.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Claim of deduction u/s 54F - the onus is on the assessees to prove that the claim made by them u/s. 54F is in accordance with law - matter remanded back - AT....