SHAMIMUL FATIMA,GORAKHPUR vs. ACIT, RANGE - 02, GORAKHPUR
In the result the appeal of the assessee is allowed
ITA 102/VNS/2019[2013-2014]Status: DisposedITAT Varanasi22 Nov 2023AY 2013-2014
For Appellant: Shri. Ashish BansalFor Respondent: Shri. A. K. Singh
Section 54(2)Section 54BSection 54F
Section S4F requires the assessee to purchase one residential house in India within a period of one year before or two years after the date on which the transfer took place or construct the residential house within a period of three years after the date of transfer. The AO has mainly objected to the fact that the investment made