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Section 54F Does Not Prescribe Completion Certificate Condition: ITAT Delhi
Case Law Details
- Case Name
- ACIT Vs Rahul Nath (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2011-12
- Courts
- All ITAT, ITAT Delhi
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ACIT Vs Rahul Nath (ITAT Delhi)
Section 54F does not prescribe submission of a completion certificate as a mandatory condition; Substance Over Procedural Formalities-Section 54F does not prescribe submission of a completion certificate as a mandatory condition; Exemption Under Section 54F Upheld Due to Proof of Timely Construction; Substance Prevails Over Procedure in Section 54F Capital Gains Relief; Section 54F Claim Cannot Be Denied for Want of Completion Certificate; Capital Gains Exemption Restored as Law Does Not Require Completion Certificate; Section 54F Exemption Allo...
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