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Case Law Details

Case Name : Kishori Dwarakanath Pandey Vs ITO (ITAT Mumbai)
Related Assessment Year : 2014-2015
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Kishori Dwarakanath Pandey Vs ITO (ITAT Mumbai)

ITAT Mumbai held that deduction under section 54F of the Income Tax Act duly available as nexus between sale of gold jewellery and purchase of flat duly established.

Facts- The assessee jointly with her husband purchased residential flat. The assessee in order to source the funds for purchase of flat sold her gold jewellery for a consideration of Rs.42,69,550/- and had also prematurely encashed fixed deposits to the tune of R

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