Exemption u/s 54F - delay by the builder - It was not the case ...
Tax Exemption Granted u/s 54F Despite Builder's Delay in Flat Allotment; Assessee Not at Fault.
August 1, 2019
Case Laws Income Tax AT
Exemption u/s 54F - delay by the builder - It was not the case of the AO that the assessee has not booked the flat with the builder or not not made the payment in time - assessee cannot be denied benefit of section 54F on account of delay by the builder or on account of the reason for delay in allotment/construction of the flat, which are not attributable to the assessee
View Source