Withdrawal of deduction u/s 54/54F beyond scope of rectification u/s 154. AO has no jurisdiction to re-appreciate evidences already considered. …
Exemption u/s 54/54F for house purchased in wife name, Deduction allowed for change in jurisdictional High Court with favourable judgment…
Benefit of exemption u/s 54F before its amendment can be extended to a residential house purchased outside India. ITAT allowed…
Exemption u/s 54F could not be denied for fraud by builder in constructing building without NOC not disclosed to the…
Allowability of Exemption u/s 54 where new residential property used partly for commercial purposes . ITAT remanded case for verification…
Section 54F exemption not require that land on which construction of property is made must be owned by the assessee.…
Exemption u/s 54F for plot in the name of HUF allowed by ITAT following High Court judgment as members of…
Deduction u/s 54 allowed for property purchased from wife by General Power of Attorney as transfer of immovable property by a…
Capital gain Exemption u/s 54 can not be denied for new property purchased in joint names of self wife &…
Section 54 Exemption not require utilisation of sale proceeds of original capital asset only. Investment out of bank loan and…