Exemption u/s 54B denied for investment in agricultural land made in the name of wife. ITAT followed decision of jurisdictional…
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 denied for investment not out of sale proceeds ABCAUS Case Law CitationABCAUS 3646 (2023) (01)…
Capital Gain exemption u/s 54F denied for want of proof of delay in construction by the builder as per time…
CBDT extends date for investment/construction/purchase claiming for capital gain exemption u/s 54 to 54GB . F. No. 225/49/2021-ITA-IIGovernment…
Exemption u/s 54F allowed though Capital Gain sale proceed deposited in Nationalised Bank instead of capital gain deposit scheme account…
Capital gain to be computed first applying exemption and then provisions for set off of capital loss ABACUS Case Law…
Exemption u/s 54F allowed as vendor insisted for execution of two sale deeds to avoid TDS as agreement for purchase…
Exemption u/s 54/54F for house purchased in wife name, Deduction allowed for change in jurisdictional High Court with favourable judgment…
Sale of Mutual fund exempted from capital gain tax. CBDT notifies more transactions not regarded transfer u/s 2(47) MINISTRY OF…