Case Law Details
Case Name : Vikas Narayan Baddi Vs ACIT (ITAT Ahmedabad)
Appeal Number : ITA No. 783/AHD/2016
Date of Judgement/Order : 31/08/2022
Related Assessment Year : 2012-13
Courts :
All ITAT ITAT Ahmedabad
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Vikas Narayan Baddi 2 Vs ACIT (ITAT Ahmedabad)
ITAT Ahmedabad held that denial of exemption u/s 54F of the Income Tax Act for a mere technical default, beyond the control of assessee, in not getting the new property registered within the stipulated time period of two years is unjustified.
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