Capital Gain deduction cannot be denied merely on because of non-registration of conveyance deed


Last updated: 03 August 2021

Court :
ITAT Delhi

Brief :
In ITO, Ward 32(4), New Delhi v. Smt. Swati Oberoi [ITA No. 4150/Del./2018 decided July 30, 2021], ITO, Ward 32(4), New Delhi ('the Appellant') sought an appeal to set aside the order dated March 23, 2018 ('the Impugned Order') passed by the Commissioner of Income-Tax (Appeals) ('the Revenue') allowing the benefit of capital gain deduction under Section 54F of the Income Tax Act, 1961 ('the IT Act') to Smt. Swati Oberoi ('the Respondent').

Citation :
ITA No. 4150/Del./2018 decided July 30, 2021

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Bimal Jain
Published in Income Tax
Views : 132

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