Sec. 54F relief available on short-term capital gains arising on dep. assets held for more than 36 months

IT : Where AO rejected assessee's claim for deduction under section 54F on ground that amount of capital gain was not deposited in Capital Gains Account within prescribed time, in view of fact that a part of sale consideration amount received in cash was taken over by department before due date of filing return and, thus, assessee was prevented from depositing said money in Capital Gains Account, impugned order deserved to be set aside

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