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Case Law Details

Case Name : ACIT V/s. Suresh Verma (ITAT Delhi)
Related Assessment Year :
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 ACIT V/s. Suresh Verma (ITAT Delhi)

Indexation in respect of inherited property

Where the capital asset became the property of the assessee by succession, inheritance or devaluation, the cost of acquisition of asset shall be deemed to be the cost for which the previous owner of the property acquired it, as increased by the cost of any improvement of the assets incurred or borne by the previous owner or the ass

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0 Comments

  1. GANESH BHAGWAT says:

    Dear Sir,
    My assessee sold house property for Rs.32 lakhs. She decide to invest all capital gain in new house property whose value upto Rs.60 lakhs. But she will become second owner and her son will become first owner. This is because her son will take loan for new house property of Rs.28 lakhs. The assessee is senior citizen, and also not file return upto date. So bank’s requirement is her son who is taxpayer and also filed IT returns, should be first owner.
    So my query is whether my assessee is eligible for exemption u/s 54 if she become second owner of new house property.
    please reply at the earliest.

  2. NARENDRA SHAH says:

    Dear sir,

    my client has purchase the residential flat in the year 1990 which is second
    purchaser. first purchaser has purchase the flat in the year 1986.
    At the time of purchase , they have not registered and paid the stamp duty. Now as per the notification in Maharashtra,
    there are no registration and stamp duty payment more than FOUR MONTHS old
    agreement.
    Please advice how to solve the problem and get the registration of agreement and payment of stamp duty.
    My client has to take the education loan for his son.

    Bank are asking the Title clear of the documents.
    Even , he is ready to make the payment of stamp duty and registration fees as per current value also to get the loan.

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