The Chennai bench of the Income Tax Appellate Tribunal ( ITAT ) presided by Mr. I G. Manjunatha, Accountant Member, and Mr. Anikesh Banerjee, Judicial Member has held that compensation received for relinquishment of right in a property is assessable under ‘income from capital gains’ and eligible for deduction u/s 54F. The assessee, Mr. Keezhayur…
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