Case Law Details
Case Name : ACIT Vs Vinay Girish Bajpai (ITAT Mumbai)
Related Assessment Year : 2015-16
Courts :
All ITAT ITAT Mumbai
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ACIT Vs Vinay Girish Bajpai (ITAT Mumbai)
Assessee claimed that he has complied with all the requirements of claiming exemption/deduction under section 54 of the IT Act. He submitted that assessee has made the payment to the builder within the stipulated time. There was some issue of obtaining the completion certificate by the builder. Hence, there was some delay in handling over the possession. He submitted that this cannot be a reason to deny the exemption of section 54 on the touchstone of decision of Hon’ble Bombay Hig
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