Case Law Details
Case Name : Sh. Vijay Sharma Vs ACIT (ITAT Delhi)
Appeal Number : ITA No.1060/Del/2020
Date of Judgement/Order : 14/12/2022
Related Assessment Year : 2015-16
Courts :
All ITAT ITAT Delhi
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Sh. Vijay Sharma Vs ACIT (ITAT Delhi)
Objective of Section 54 is that the capital gains to be reinvested in another residential house. The provision emphasizes the investment of amount in new property within the timelines as per Section 54, but not completion of the property so a
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