Case Law Details
Case Name : Himanshu Garg VS ACIT (Delhi High Court)
Related Assessment Year : 2014-15
Courts :
All High Courts Delhi High Court
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Himanshu Garg VS ACIT (Delhi High Court)
Denial of capital gain exemption u/s 54F for property described in registered sale deed as “Makaan” was justified as having Brick-Kiln construction
Conclusion: Tribunal was justified in declining capital gain exemption under Section 54F with respect to a property described as “makaan” (house) in the registered sale deed but in reality having a brick kiln construction.
Held: Assessee had sold certain lands and sought capital gain exemption under Section 54F against investment made in a
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