Exemption u/s 54F - long term capital gains (LTCG) - it is ...
Assessee Denied Section 54F Exemption for LTCG Due to Ownership of Two Residential Flats at Asset Transfer Time.
March 30, 2016
Case Laws Income Tax AT
Exemption u/s 54F - long term capital gains (LTCG) - it is undoubtedly clear that as on the date of transfer of original asset, the assessee has owned two residential flats. Therefore, the assessee is not eligible for exemption u/s 54F - AT
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