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…
For exemption u/s 54F usage of property i.e. residential or commercial has to be considered in deciding if assessee owns…
Renovation of residential house allowable exemption u/s 54F as it amounts to construction of a residential house. ABCAUS 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…
Exemption u/s 54F allowed as vendor insisted for execution of two sale deeds to avoid TDS as agreement for purchase…
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 for plot in the name of HUF allowed by ITAT following High Court judgment as members of…
Booking of flat is not date of acquisition for claim of capital gain exemption u/s 54F. ITAT upheld denial of…