Exemption u/s 54F - assessee purchased a residential plot and ...
Exemption Denied u/s 54F for Property Not in Assessee's Name; Must Be in Assessee's Name to Qualify.
June 22, 2016
Case Laws Income Tax AT
Exemption u/s 54F - assessee purchased a residential plot and constructed a house in the name of his unmarried daughter who was dependent and before due date of filing of return of income under section 139(1) - exemption should be allowed only in the name of the assessee - Exemption was rightly denied - AT
View Source