Section 54F exemption not require land on which construction is made must be owned by assessee.
July 16, 2019
Income Tax, ITAT
Section 54F exemption not require that land on which construction of property is made must be owned by the assessee. Land and super structure are two different assets ABCAUS Case Law Citation:ABCAUS 3064 (2019) (07) ITAT Important Case Laws Cited/relied upon by the parties:Shri Ganesh Chawla vs. ACIT …