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Section 54/ 54F benefit cannot be denied for mere non registration of sale deed
Case Law Details
- Case Name
- Dr. Jasvir Singh Rana Vs Income Tax Officer (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2012-2013
- Courts
- All ITAT, ITAT Delhi
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When it is not in dispute that the assessee has paid an amount of Rs. 75,85,818/- which is 95% of the total sale consideration for purchase of the property to M/s. Unitech High-Tech Developer (Rs. 7,41,250/- on 20.1.2011 and Rs. 68,44,298/- on 23.3.2011) through banking channel and also deposited Rs. 25,00,000/- under capital gain the right in personam was created in favour of the assessee from the date of entering into an agreement dated 11.1.2011 in favour of the assessee. It does not matter if the registration of the sale deed has not been made in favour of the assessee bec...
KINDLY CLEAR ONE CONFUSION THAT HOW CAN ONE CLAIM LTCG EXEMPTION BY INVESTMENT IN PLOT OF LAND as in above case their is written that unitech allot 0030 no plot