COMMISSIONER OF INCOME TAX-V Versus SHRI ASHOK KUMAR RALHAN - Income Tax - DELHI HIGH COURT - HC - Exemption from long term capital gains (LTCG) u/s 54F - Construction or acquisition of property - Held that - The architect s certificate showed that earlier structure was demolished and new construction was made on the plot - It was a case of new construction after demolition - The word construct is distinguishable from maintenance, which means to keep up, to keep from change, to preserve - The ................................... Income Tax - Case Laws
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