![Cost of Investment in Land is part of Cost of Construction of Residential House for availing Capital Gain Exemption: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/04/Development-Agreement-Capital-Gain-Taxscan.jpg "Cost of Investment in Land is part of Cost of Construction of Residential House for availing Capital Gain Exemption: ITAT [Read Order]")
Cost of Investment in Land is part of Cost of Construction of Residential House for availing Capital Gain Exemption: ITAT [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) has held that the cost of investment in land is also part of the cost of construction of...
![Capital Gain Exemption available to House Constructed in HUF’s Plot: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/07/Capital-Gain-Tax-Taxscan.jpg "Capital Gain Exemption available to House Constructed in HUF’s Plot: ITAT [Read Order]")
![Multiple Flats in same Building received under Joint Development Agreement eligible for S. 54F Deduction: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/12/GST-JDA-Taxscan.jpg "Multiple Flats in same Building received under Joint Development Agreement eligible for S. 54F Deduction: ITAT [Read Order]")
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 Relief allowable Even If there was Delay in Investing Money within Time due to Dispute in Property: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/01/Property-Tax-Taxscan.jpg "S. 54F Relief allowable Even If there was Delay in Investing Money within Time due to Dispute in Property: ITAT [Read Order]")
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...
![S. 54F Benefit not allowable for Purchase of Land after One Year of Sale of Old Asset: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/08/deduction-Section-54F-Taxscan.jpg "S. 54F Benefit not allowable for Purchase of Land after One Year of Sale of Old Asset: ITAT [Read Order]")
![Capital Gain Benefit allowable in case of Part Performance of Contract: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/09/Capital-Gain-Tax.jpg "Capital Gain Benefit allowable in case of Part Performance of Contract: ITAT [Read Order]")
![Wife eligible for Tax Benefit for Investment made in the Joint name of Husband: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/12/Wife-and-Husband-Tax-Taxscan.jpg "Wife eligible for Tax Benefit for Investment made in the Joint name of Husband: ITAT [Read Order]")
Date of Obtaining absolute Legal Ownership of the Asset not relevant for granting Deduction under Sec 54: ITAT [Read Order]
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) in the case of Ramesh A. Radhakrishnan v. ACIT held that the date of obtaining absolute legal ownership of the asset is not relevant for...
![Date of Obtaining absolute Legal Ownership of the Asset not relevant for granting Deduction under Sec 54: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/06/Section-54-Deduction-Taxscan.jpg "Date of Obtaining absolute Legal Ownership of the Asset not relevant for granting Deduction under Sec 54: ITAT [Read Order]")
Capital Gain Exemption can be allowed to House Property acquired in Foreign Countries: ITAT [Read Order]
The Bangalore bench of the Income Tax Appellate Tribunal (ITAT) held that the assessee is entitled for capital gain exemption under section 54F of the Income Tax Act in respect of the properties...
Tax Benefit available to Multiple Flats received under Joint Development Agreement even if Assessee already own a Residential House: ITAT [Read Order]
The Income Tax Appellate Tribunal ( ITAT ), Bangalore bench has held that the Tax benefit under section 54F of the Income Tax Act is available to assessee in respect of multiple flats received under...
![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]")