Read all Latest Updates on and about Section 54F of the Income Tax Act

Top

Begin typing your search above and press return to search.

Home
»
Section 54F of the...

Capital Gain Exception can't be denied If Non-completion of Construction was not Assessee's Fault: ITAT [Read Order]

Taxscan Team

The New Delhi bench of due Income Tax Appellate Tribunal (ITAT) in the case of Abodh Borar v ITO held that delay in developer’s delivery of possession...

No Deduction since Sale was made in Cash under Unregistered Deed: ITAT [Read Order]

Capital Gain Exemption not allowable merely on basis of Agreement without Payment Evidence: ITAT...

ITAT allows Sec 54F Relief for Additional Floors of New House [Read Order]

Cost of Investment in Land is part of Cost of Construction of Residential House for availing Capital...

Acquisition of Tenancy Right not eligible for Capital Gain Exemption: ITAT [Read Order]

The Mumbai bench of the Income Tax Appellate Tribunal (ITAT) has held that the acquisition of the tenancy rights would not amount to purchase or construction of a new property and therefore, the...

Capital Gain Exemption available to House Constructed in HUF’s Plot: ITAT [Read Order]

The Income Tax Appellate Tribunal (ITAT), Ahmedabad bench has held that the capital gain exemption under Section 54F of the Income Tax Act, 1961 would be allowable in case where the house has been...

Wife added as Co-Owner of Property due to Vastu Reasons: ITAT asks AO to re-consider Deduction Claim [Read Order]

The Income Tax Appellate Tribunal (ITAT), Bangalore bench has asked the Assessing Officer to re-consider a claim for deduction under Section 54F of the Income Tax Act, 1961 where the anme of the wife...

Multiple Flats in same Building received under Joint Development Agreement eligible for S. 54F Deduction: ITAT [Read Order]

The Bangalore bench of the Income Tax Appellate Tribunal ( ITAT ) has held that the multiple flats in the same building received by the assessee under a Joint Development Agreement are eligible for...

S. 54F Relief allowable Even If there was Delay in Investing Money within Time due to Dispute in Property: ITAT [Read Order]

The Ahmedabad bench of the Income Tax Appellate Tribunal ( ITAT ) held that the relief under section 54F of the Income Tax Act would be available to the assessee even if there was a delay in investing...

S. 54F Benefit not allowable for Purchase of Land after One Year of Sale of Old Asset: ITAT [Read Order]

The Income Tax Appellate Tribunal ( ITAT ), Bengaluru bench has held that the benefit of Section 54F of the Income Tax Act is not available in respect of the purchase of land after the period of one...

Capital Gain Benefit allowable in case of Part Performance of Contract: ITAT [Read Order]

The Kolkata bench of the Income Tax Appellate Tribunal (ITAT) has held that the capital gain exemption under Section 54F of the Income Tax Act, 1961 is allowable in case of possession handed over as...

Prev Page Next Page