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        Case ID :
        Income Tax

        LTCG - Exemption claimed u/s. 54F - Failure to deposited in...

        Delay in Property Investment Doesn't Affect Capital Gains Deduction Eligibility, ITAT Rules Favorably for Taxpayer.

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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.
                                LTCG - Exemption claimed u/s. 54F - Failure to deposited in capital gain deposit scheme - The appellant sold a property, deposited the sale proceeds in a capital gain account scheme, and intended to utilize the funds for the purchase or construction of a new property within the statutory period. However, the completion of construction was delayed beyond the prescribed time frame. The ITAT ruled in favor of the appellant, emphasizing that the utilization of funds from the capital gain account scheme for the new investment was not mandatory, and the appellant could use other available funds without affecting their claim for deduction.
                                Note: It is a system-generated summary and is for quick reference only.
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