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High Court Rules Taxpayer Eligible for Deductions u/ss 54B and 54F Despite Late Deposit in Capital Gains Account.

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....Eligibility to deduction u/s 54B and u/s. 54F - assessee has not deposited the net sale consideration in the capital gain account - belated investment - beyond the due date specified u/s 139(1) but within the date specified u/s 139(4) - benefit of deduction allowed - HC....