Case Law Details
Case Name : CIT Vs. Vinay Mishra (Karnataka High Court)
Related Assessment Year :
Courts :
All High Courts Karnataka High Court
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CIT Vs. Vinay Mishra (Karnataka High Court)
The issue under consideration is whether the assessee is entitled to claim exemption u/s 54F of the Income Tax Act in respect of investment made in the house property in USA?
High Court states that, it is axiomatic that residential property, for which investment is made needs to be situated in India for the purpose of claiming exemption under Section 54F from Assessment year 2015-16 only and not prior to that period. In the insta
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