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AMY F. CAMA (MRS.) (TRUSTEE OF THE ESTATE OF LATE M. R. ADENWALLA) versus COMMISSIONER OF INCOMETAX


Sale of house used as capital-exempt residence and purchase of other house for housing purposes. Exemption can be claimed for sale and residence of a dwelling house by trustees and beneficiaries under Section 55 under Indian Income Tax Act, 61 5861, 54 54 & 161

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