Benefit of Sec. 54F exemption couldn’t be denied while clubbing capital gains income of minor

INCOME TAX : Where assessee-individual, earned long term capital gain along with his minor children on sale of equity shares of a private limited company and assessee explained that said sum was invested in capital gain account scheme for availing exemption under section 54F, exemption of capital gain could not be denied to minors, which was invested in Capital Gain Accounts Scheme (CGAS)

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