Case Law Details
Case Name : Amrik Sokhi Vs ITO (ITAT Delhi)
Related Assessment Year : 2015-16
Courts :
All ITAT ITAT Delhi
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Amrik Sokhi Vs ITO (ITAT Delhi)
Introduction: In a recent decision by the Income Tax Appellate Tribunal (ITAT) Delhi, the case of Amrik Sokhi vs. ITO for the assessment year 2015-16 has garnered attention. The primary issue revolves around the claim of capital gain deduction under Section 54 of the Income Tax Act. Specifically, the case pertains to the purchase of two adjacent and joint flats with the intention of using them as one residence unit. In a significant move, the ITAT has decided to restore the ma
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