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![No Retrospective Effect of Deduction u/s 54 restricted to only one Residential House by the Finance Act 2014: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/03/Deduction-residential-house-Finance-Act-ITAT-Taxscan.jpeg "No Retrospective Effect of Deduction u/s 54 restricted to only one Residential House by the Finance Act 2014: ITAT [Read Order]")
No Retrospective Effect of Deduction u/s 54 restricted to only one Residential House by the Finance Act 2014: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi Bench ruled that the deduction under section 54 is restricted to only one residential house by the...
![Deduction u/s 54 can’t be denied for non-completion of construction of new residential house within 3 years: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/11/Deduction-construction-residential-house-ITAT-Taxscan.jpg "Deduction u/s 54 can’t be denied for non-completion of construction of new residential house within 3 years: ITAT [Read Order]")
![Tax Benefit available to Multiple Flats received under Joint Development Agreement even if Assessee already own a Residential House: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/08/Tax-Benefit-Taxscan.jpg "Tax Benefit available to Multiple Flats received under Joint Development Agreement even if Assessee already own a Residential House: ITAT [Read Order]")
![Sec 54 Benefit available If Re-Investment in Three Plots is for Common Use of Family: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/05/Re-Investment-Taxscan.jpg "Sec 54 Benefit available If Re-Investment in Three Plots is for Common Use of Family: ITAT [Read Order]")
![Section 54F Benefit can avail only in respect of a Single Residential House: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/04/Section-54F-Taxscan.jpg "Section 54F Benefit can avail only in respect of a Single Residential House: ITAT [Read Order]")
Capital Gain Exemption u/s 54F is available on Residential House Constructed on a Commercial Plot: ITAT [Read Order]
The Jaipur bench of Income Tax Appellate Tribunal (ITAT) comprising of Judicial Member Vijay Pal Rao has held that Capital Gain Exemption is available on residential house constructed on a commercial...
![Capital Gain Exemption u/s 54F is available on Residential House Constructed on a Commercial Plot: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/05/Deduction-Residential-Property.jpg "Capital Gain Exemption u/s 54F is available on Residential House Constructed on a Commercial Plot: ITAT [Read Order]")