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Exemption u/s. 54F - LTCG on sale of jewellery - assessee has invested the full consideration of sale of jewellery in the purchase of the plot of land - The AO is directed to verify the certificate of construction issued by Municipal Corporation, Moradabad keeping in mind that the cost of investment in land is also part of cost of construction of the residential house to avail the exemption u/s 54F - remanded

Income Tax
7-6-2019

Exemption u/s. 54F - LTCG on sale of jewellery - assessee has invested the full consideration of sale of jewellery in the purchase of the plot of land - The AO is directed to verify the certificate of construction issued by Municipal Corporation, Moradabad keeping in mind that the cost of investment in land is also part of cost of construction of the residential house to avail the exemption u/s 54F - remanded

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