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…
Section 54F exemption not require that land on which construction of property is made must be owned by the assessee.…
Deduction u/s 54F for house purchased from father in law allowed when he was assessed to long term capital gain…
Malba charges was rejected as cost of investment for claiming deduction u/s 54F as there was no occasion for purchasing…
Section 50C has no application in case the entire net sale consideration has been applied for acquiring the new house…
Deduction u/s 54F denied for non deposit in capital gains accounts scheme allowed as investment in flat purchase was made…
Section 54F exemption is for cost of new asset, not consideration paid for acquisition. AO was held wrong in holding…
Renovation is part of cost of acquisition for grant of benefit of deduction u/s 54F. Term residential house include all…
Date of Agreement to purchase taken as date of acquisition for grant of exemption u/s 54F. Section 2(47) not stipulates…