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 54F denied for want of proof of delay in construction by the builder as per time…
Deduction u/s 54. Assessee cannot be blamed for the delay in housing projects by the builder as sections 54 and…
Exemption u/s 54F allowed though Capital Gain sale proceed deposited in Nationalised Bank instead of capital gain deposit scheme account…
Sale of property was long term capital gain as assessee held it from the date of advance payment and balance…
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 for investment in name of wife allowed when non-jurisdictional High Courts had different opinions and no decision…
No bar in claiming deduction u/s 54F in reopening proceedings u/s 147. ITAT direct Assessing Officer to decide exemption afresh…