Deeming fiction of sec. 50C won't apply while claiming relief under sec. 54F: ITAT

IT : Where assessee had sold a property which was used for commercial purposes and on which depreciation was also claimed and said property was held for a period of more than thirty six months and further assessee had purchased a residential flat from consideration received, assessee was eligible for deduction under section 54F on capital gains arising from sale of property

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