Section 54F Does Not Prescribe Completion Certificate Condition: ITAT Delhi

ACIT Vs Rahul Nath (ITAT Delhi)

Section 54F does not prescribe submission of a completion certificate as a mandatory condition; Substance Over Procedural Formalities-Section 54F does not prescribe submission of a completion certificate as a mandatory condition; Exemption Under Section 54F Upheld Due to Proof of Timely Construction; Substance Prevails Over Procedure in Section 54F Capital Gains Relief; Section 54F Claim Cannot Be Denied for Want of Completion Certificate; Capital Gains Exemption Restored as Law Does Not Require Completion Certificate; Sectio

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