28 results for “capital gains”+ Section 104clear
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In the result, the appeal of the assessee is allowed
gains was not directly\nutilized for construction. The Ld.AR took us through the provisions\nof Section 54F of the Act and submitted that, Section 54F does not\npostulate that the construction has to begin on a particular date.\nAccording to Ld. AR, the only condition to be satisfied to avail the\nexemption is that, construction of house must be completed