Deposit in CGAS u/s 54F(4) not required if sale proceeds invested within time u/s 54F(1)
September 1, 2025
Income Tax, ITAT
Deposit in CGAS u/s 54F(4) has no application if assessee invests the sale consideration within the period stipulated in Section 54F(1) – ITAT In a recent judgment, ITAT Bangalore has held that requirement to deposit in CGAS under section 54F(4) has no application to a case where the …