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![“Transfer of property” completes only after extinguishing rights of owners : ITAT allows capital gain exemption [Read Order] “Transfer of property” completes only after extinguishing rights of owners : ITAT allows capital gain exemption [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Transfer-of-property-extinguishing-rights-of-owners-ITAT-capital-gain-exemption-taxscan.jpg)
“Transfer of property” completes only after extinguishing rights of owners : ITAT allows capital gain exemption [Read Order]
The Income Tax Appellate Tribunal (ITAT), Chennai bench while allowing capital gain exemption held that transfer of property has completed only after...


![Capital gain exemption u/s 54F shall be available if assessee purchased Property outside India prior to amendment in Finance Act, 2014: ITAT [Read Order] Capital gain exemption u/s 54F shall be available if assessee purchased Property outside India prior to amendment in Finance Act, 2014: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Capital-gain-exemption-Capital-gain-assessee-purchased-Property-outside-India-purchased-Property-outside-India-amendment-in-Finance-Act-ITAT-taxscan.jpg)
![Capital Gain Exemption shall not be Denied on Residential House Constructed on Small Area of Land: ITAT [Read Order] Capital Gain Exemption shall not be Denied on Residential House Constructed on Small Area of Land: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Capital-Gain-exemption-Denied-on-Residential-house-constructed-Residential-house-constructed-Small-Area-of-Land-Land-ITAT-Income-Tax-taxscan.jpg)
![Capital Gain Exemption Allowable on Construction of Residential House Completed Within 3 Years: ITAT [Read Order] Capital Gain Exemption Allowable on Construction of Residential House Completed Within 3 Years: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Capital-gain-Exemption-Allowable-Construction-Residential-house-ITAT-Capital-Gain-Exemption-Allowable-on-Construction-of-Residential-House-Capital-Gain-Exemption-Taxscan.jpg)
![Capital Gain Exemption u/s 54F of I.T Act shall not be Disallowed if amounts for Purchase of Property and Construction were Paid duly within Relevant Period: ITAT [Read Order] Capital Gain Exemption u/s 54F of I.T Act shall not be Disallowed if amounts for Purchase of Property and Construction were Paid duly within Relevant Period: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Capital-Gain-Exemption-Capital-Gain-I.T-Act-Purchase-of-Property-Purchase-of-Construction-ITAT-taxscan.jpg)
![HUF Eligible for Capital Gain Exemption u/s 54B From 01/04/2013: ITAT [Read Order] HUF Eligible for Capital Gain Exemption u/s 54B From 01/04/2013: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/HUF-Eligible-for-Capital-Gain-Exemption-HUF-Capital-Gain-Exemption-Capital-Gain-ITAT-Taxscan.jpg)
![Capital Gain Exemption u/s 54 Cannot be Denied Based on Inadvertent and Bonafide Typographical Error: ITAT [Read Order] Capital Gain Exemption u/s 54 Cannot be Denied Based on Inadvertent and Bonafide Typographical Error: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Capital-Gain-Exemption-Inadvertent-Inadvertent-and-Bonafide-Typographical-Error-Typographical-Error-ITAT-taxscan.jpg)
![Capital Gain Exemption u/s 54F of Act Allowable for Purchase of Property along with Husband and Son: ITAT [Read Order] Capital Gain Exemption u/s 54F of Act Allowable for Purchase of Property along with Husband and Son: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Capital-Gain-Exemption-Capital-Gain-Purchase-of-Property-Purchase-of-Property-Property-Husband-and-Son-ITAT-Income-Tax-taxscan.jpg)
![Capital Gain Exemption Benefit u/s 54 can be availed in respect of Basement Property: ITAT [Read Order] Capital Gain Exemption Benefit u/s 54 can be availed in respect of Basement Property: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Capital-Gain-Exemption-respect-of-Basement-Property-ITAT-TAXSCAN.jpg)
![Capital Gain Exemptions u/s 54F are Beneficial Provisions, To be Interpreted Liberally: ITAT [Read Order] Capital Gain Exemptions u/s 54F are Beneficial Provisions, To be Interpreted Liberally: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Capital-Gain-Exemptions-Capital-Gain-Beneficial-Provisions-Interpreted-Liberally-ITAT-Liberally-income-tax-taxscan.jpg)
![Capital Gain Exemption u/s 54 cannot be Denied on Acquiring New House Property in the Name of Wife: ITAT [Read Order] Capital Gain Exemption u/s 54 cannot be Denied on Acquiring New House Property in the Name of Wife: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Capital-Gain-Exemption-House-Property-Wife-ITAT-TAXSCAN.jpg)
![Capital Gain Exemption u/s 54F Allowable to Purchase of Undivided Share of Land: ITAT [Read Order] Capital Gain Exemption u/s 54F Allowable to Purchase of Undivided Share of Land: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Capital-Gain-Exemption-Purchase-of-Undivided-Share-of-Land-ITAT-Taxscan.jpg)