Case Law Details
Case Name : Satish Chandra Gupta vs Assessing Officer (ITAT-Delhi)
Related Assessment Year :
Courts :
All ITAT ITAT Delhi
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Section 54F- Exemption cannot be denied if delay in completion is on account of reasons beyond the control of assessee
The facts of this case were, the assessee had purchased a site and could not complete the construction of the house within the prescribed period of three years. However, the house was constructed and completed subsequently. Relief was given on the ground that the delay had occurred on account of reasons beyond the control of the assessee.
Income Tax Appellate Tribunal (ITAT) Delhi heard the appeal o
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