Exemption u/s 54F - assessee was owner of two flats on the date ...
Section 54F Exemption: Co-ownership of a Flat Doesn't Bar Tax Benefits for Capital Asset Transfers.
April 18, 2019
Case Laws Income Tax AT
Exemption u/s 54F - assessee was owner of two flats on the date of transfer of capital assets, one was co-owned - owns more than one residential house - a co-owned property cannot be termed as fully and wholly owned by him, thus exemption cannot be denied
View Source