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Taxpayer Should Acquire Residential House Within Three Years From Date Of Transfer Of Old House, For Claiming Benefit Of Capital Gains U/s 54: Delhi ITAT
Finding that the assessee has not fulfilled either of the conditions mentioned in Section 54 of the Income tax Act, the New Delhi ITAT held that there is no infirmity in the orders of the I-T .
Piyush aggarwal
Rohit jain
Peeyush aggarwal
Yogesh kumar
Division bench
Accountant member
Judicial member
Long term capital gain
Delhi itat
Section 54 of the income tax act
Long term capital gains
Residential house
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