Section 54F deduction cannot be denied merely for non-registration of conveyance deed

ITO Vs Smt. Swati Oberoi (ITAT Delhi)

In ITO vs. Smt. Swati Oberoi [ITA No. 4150/Del./2018 decided July 30, 2021], ITO, Ward 32(4), New Delhi (Appellant) sought an appeal to set aside the order dated March 23, 2018 (Impugned Order) passed by the Commissioner of Income-Tax (Appeals) (Revenue) allowing the benefit of capital gain deduction under Section 54F of the Income Tax Act, 1961 (IT Act) to Smt. Swati Oberoi (Respondent).

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