Tax Deduction Allowed for Delayed Filing: Section 54 Claim Valid Without Capital Gain Account Deposit u/s 139.

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....Claim of deduction of long term capital gain claimed u/s 54 - delayed filing of ITR - No deposit in capital gain account scheme account - in such case claim is allowable as section 54(2) for utilization only mentioned return filed u/s 139 and not 139(1).....