Exemption u/s 54F allowed as vendor insisted for execution of two sale deeds to avoid TDS as agreement for purchase…
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…
Addition made in original assessment proceedings u/s 143(3) and deleted by ITAT cannot be made again in assessment proceedings u/s…
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…