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![No Quantum of Construction on Land defined for Assessee to be Eligible for Exemption u/s 54: Rajasthan HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/05/Construction-Taxscan-1.jpg "No Quantum of Construction on Land defined for Assessee to be Eligible for Exemption u/s 54: Rajasthan HC [Read Order]")
No Quantum of Construction on Land defined for Assessee to be Eligible for Exemption u/s 54: Rajasthan HC [Read Order]
In Pr. Commissioner of Income Tax vs. Prakash Chand Modi, the Rajasthan High Court held that Section 54 of the Income Tax Act, 1961 doesn’t define the...