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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Cost of land included in residential house cost for capital gains deduction when plot purchase and construction are timely completed.</h1> When an assessee constructs a residential house within the statutory period, the cost of the land is an integral part of the cost of the house; amounts appropriated towards purchase of a plot and construction thereon may be aggregated to determine the deduction under the capital gains exemption, provided acquisition of the plot and construction are completed within the prescribed time limits.

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