Capital gain exemption u/s 54 allowed for investment made in the name of spouse. Purposive construction is to be preferred…
Depositing unutilized capital gain amount in a special account is only a procedural matter, and non-compliance thereof cannot result in…
Capital Gain Exemption u/s 54 wrongly claimed under section 54F allowed being bonafide typographical mistake ABCAUS Case Law Citation:ABCAUS 3739…
Payment made by family member for purchase of new property not a bar to assessee in claiming exemption u/s 54F.…
Capital Gain Exemption u/s 54 and 54F for investment in residential house limited to Rs. 10 crores Section 54 and…
Capital Gain exemption u/s 54 denied for investment not out of sale proceeds ABCAUS Case Law CitationABCAUS 3646 (2023) (01)…
Exemption u/s 54F allowed though Capital Gain sale proceed deposited in Nationalised Bank instead of capital gain deposit scheme account…
Renovation of residential house allowable exemption u/s 54F as it amounts to construction of a residential house. ABCAUS Case Law…
Capital gain to be computed first applying exemption and then provisions for set off of capital loss ABACUS Case Law…
Exemption u/s 54F allowed as vendor insisted for execution of two sale deeds to avoid TDS as agreement for purchase…