Investment Deduction Claim u/s 54F Valid Within Extended Deadline of Section 139(4.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Clam of deduction u/s 54F - assessee made the investment within the due date prescribed under section 139(4) and it was held that section 54 or section 54F for that reason uses the word "section 139", which meant not only section 139(1) but also section 139(4). Therefore, a larger time-limit was available to the assessee. - AT....