Case Law Details
Case Name : ACIT Vs Himanshu Garg (ITAT Delhi)
Related Assessment Year : 2014-15
Courts :
All ITAT ITAT Delhi
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ACIT Vs Himanshu Garg (ITAT Delhi)
In the case of ACIT vs. Himanshu Garg, adjudicated by the ITAT Delhi, the central issue revolved around the eligibility of exemption under Section 54F of the Income Tax Act, 1961. This provision allows individuals or Hindu Undivided Families (HUFs) to claim exemption from long-term capital gains tax if the gains are reinvested in a new residential property within a stipulate
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