Case Law Details
Case Name : Rajeev B. Shah v. ITO (ITAT Mumbai)
Appeal Number : ITA No. 262/Mum/2015
Date of Judgement/Order : 07.07.2016
Related Assessment Year : 2010-11
Courts :
All ITAT ITAT Mumbai
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Advocate Akhilesh Kumar Sah
Claiming Of Deduction Under Section 54F Of The Income Tax Act, 1961 When Property Builder Could Not Complete The Flat While Assessee Fulfilled Condition Under Above-Mentioned Section.
Introduction:
Section 54F of the Income Tax Act, 1961 (for short ‘the Act’) deals with Capital gain on transfer of certain capital assets, not to be charged in case of investment in residential house.
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