Two flats on two different floors not a single dwelling unit – ITAT rejects exemption u/s 54
December 4, 2024
Income Tax, ITAT
Two flats on two different floors not a single dwelling unit – ITAT rejects exemption u/s 54 In a recent judgment, ITAT Delhi has rejected the claim of capital gain exemption u/s 54 holding that two flats on two different floors can not be considered as a single …