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Case Law Details

Case Name : ITO Vs Shri Sameer jasuja (ITAT Delhi)
Appeal Number : ITA 4187/Del/2012
Date of Judgement/Order : 24/11/2015
Related Assessment Year : 2009-10
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Brief of the Case

ITAT Delhi held in case of ITO v Shri Sameer Jasuja the property has been gifted by the person to his wife, then Assessee will entitled to the exemption u/s 54F if he is left with one property. It further held that section 64(1)(iv) will not operate to nullify gift and would operate only to club income in the hands of donor assessee.

Facts of the Case

In the present facts there were two issues:-

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