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Income Tax - Highlights / Catch Notes

Home Highlights January 2023 Year 2023 This

LTCG - benefits of Section 54/54F - the nature and extent of ...

January 25, 2023

Case Laws     Income Tax     AT

LTCG - benefits of Section 54/54F - the nature and extent of construction or nomenclature like house, plot, cottage, farm house or villa are only indicative of the fact that property purchased is not a commercial property and is not an agricultural property. They all convey residential house property. How it is inhabited should not interest the revenue. - AT

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