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Section 54F Exemption on Land Appurtenant to Building or Investment in Building Construction
Case Law Details
- Case Name
- Addl. CIT Vs Narendra Mohan Uniyal (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2006- 07
- Courts
- ITAT Delhi
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ACIT Vs Shri Narendra Mohan Uniyal (ITAT Delhi)
Availability of exemption u/s 54F on acquisition of land appurtenant to the building or on the investment on land on which building is being constructed
Provisions of Section 54F which deal with provisions of Capital gain on transfer of certain capital assets not to be charged in case of investment in residential house, read as under:- 54f. (1) [Subject to the provisions of sub-section (4). where, in the case of an assessee being an individual or a Hindu undivided family], the capital gain arises from the transfer of any long-ter...
