Commissioner of Income Tax v. Raman Kumar Suri
29 Taxmann.com 231High Court2013#6201 most cited
What is Commissioner of Income Tax v. Raman Kumar Suri authority for?
Deduction under sections 54 and 54F for investment in property can be claimed when two residential flats are treated as a single unit, even if they were purchased separately and converted into one duplex by the assessee, provided they were joined before the assessee became the owner.
19
judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2016 to 2025.
Also referred to as
CIT v. Raman Kumar Suri · section 54 · section 54F · capital gains exemption · conjoint residential property · duplex flat · single unit property · purchase agreements · date of acquisition
Also reported as
212 Taxmann 411255 CTR 257
