ITAT: Multiple Flats on Different Floors Cannot be Treated as Single Residential House - 29.06.2022

Income Tax Appellate Tribunal (ITAT), Cuttack Bench has held that the multiple flats in different floors of the same building cannot be treated as a single residential house for the purpose of capital gain exemption under section 54F of the Income Tax Act, 1961.

Tags : ITAT Capital Gain Exemption Income-Tax Act

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