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…
Denial of Section 54F exemption for quoting wrong section without examining merits of deduction claimed-ITAT remands the case to Assessing…
Section 54F deduction for construction of additional floor in existing building allowed by ITAT as it was an independent dwelling…
AO obliged to give eligible deductions when making additions for income not disclosed in return of income-ITAT allowed 54F deduction for…
Deduction 54F-House used for commercial activity not counted for limit of one residential house on the date of transfer of…
Trust is entitled to deduction u/s 54F by fiction of section 161. Deduction can not be denied on the ground…
Sale deed between wife-husband held as colourful device to avoid tax liabilities. Exemption u/s 54F denied on the basis of…