Completion of construction not required to claim exemption U/S 54: ITAT Bangalore   DCIT Vs Bagalur Krishnaiah Shetty Vijay Shanker (ITAT Bangalore) Appeal Number : ITA No. 1174/Bang/2024 Facts: 1.  During the course of assessment, AO noticed that the assessee had sold a property for a consideration of Rs. 18,70,00,000/- and after claiming deduction towards…

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