Case Law Details
Case Name : Halesh K.C. Vs ITO (ITAT Bangalore)
Related Assessment Year : 2016-17
Courts :
All ITAT ITAT Bangalore
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Halesh K.C. Vs ITO (ITAT Bangalore)
The assessee along with other family members had sold an immovable property located at Bommanahalli, Bangalore on 20-08-2015. The assessee worked out long term capital gain of Rs.1,50,20,000/- and claimed deduction of entire amount u/s 54F of the Act. The AO noticed that the assessee had received a building by way of gift on 13.8.2015 and the said building consisted of ground floor, first floor and second floor. The AO also deputed his inspector to physically inspect the property. The Inspector reported that the Ground floor is having a garage and one reside...
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