Capital Gain Tax Exemption Under Section 54F Landmark Judgements

Capital Gain Tax Exemption Under Section 54F Landmark Judgements: Section 54 and 54F of the Income Tax Act governs the provisions of Capital Gain Tax Exemptions. The practical aspect of the transfer of property and capital Gain Exemption thereof is always subject to litigation. The judgments pronounced by the Hon'ble Court & ITAT provide guidelines to the assessee in this regard.