Case Law Details
Case Name : Kesavan Vanithamani Vs ITO (ITAT Chennai)
Related Assessment Year : 2017-18
Courts :
All ITAT ITAT Chennai
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Kesavan Vanithamani Vs ITO (ITAT Chennai)
Section 54F deduction allowed – Commercial tannery not a residential house; Protective LTCG addition deleted – ITAT Chennai
In Kesavan Vanithamani vs ITO (A.Ys. 2017-18 & 2018-19), the dispute arose from taxation of capital gains on transfer of land under a joint development agreement and denial of exemption u/s 54F. The AO taxed entire capital gain in A.Y. 2017-18 and denied deduction holding that the assessee owned more
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