Case Law Details
Case Name : Kapil Kumar Agarwal Vs DCIT (ITAT Delhi)
Related Assessment Year : 2011-12
Courts :
All ITAT ITAT Delhi
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Kapil Kumar Agarwal Vs DCIT (ITAT Delhi)
ITAT held that assessee has purchased a house property i.e. a new asset and is entitled to exemption u/s 54F of the act despite the fact that construction activities of the purchase of the new house has started before the date of sale of the original asset which resulted into capital gain chargeable to tax in the hands of the assessee.
FULL TEXT OF THE ORDER OF ITAT DELHI
1. This appeal is filed by the assessee, individual against the order of the
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