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ITAT Delhi: Cost of Investment in Land is part of Cost of Construction of Residential House - (07 Jun 2019)

DIRECT TAXATION

Income Tax Appellate Tribunal (ITAT) Delhi has noted that the cost of investment in land is also part of the cost of construction of the residential house, for purpose of availing capital gain exemption under Section 54F of the Income Tax Act, 1961.

Tags : ITAT DELHI   INVESTMENT  

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