Full Section 54F Exemption Allowed for Joint Purchase Where Assessee Funded Entire Cost: ITAT Jaipur

Daulat Singh Haldea Vs ITO (ITAT Jaipur)

The appeal in Daulat Singh Haldea Vs ITO (ITAT Jaipur) relates to the Assessment Year 2012-13. The assessee challenged the order dated 22.09.2025 passed by the Commissioner of Income Tax (Appeals), NFAC, which partly allowed his appeal against the assessment order dated 11.12.2019 passed under Sections 143(3) r.w.s 147 of the Income Tax Act, 1961. The original assessment had computed the total income of the assessee at ₹1,62,73,460, comprising income from house property, short-term capital gains, income from other sources,

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