https://www.taxtmi.com/caselaws?id=371800 The tribunal partly allowed the appeal, condoning the delay in filing, allowing the indexed cost of improvement, and directing the inclusion of stamp duty in the Section 54B claim calculation. However, the tribunal upheld the disallowance of the Section 54B claim for land purchase before sale and certain improvement costs. It also accepted the actual plot purchase cost for the Section 54F claim but averaged construction cost estimates for deduction calculation. The order was pronounced on 12/10/2018. en-us Fri, 12 Oct 2018 00:00:00 +0530 Tue, 11 Dec 2018 06:32:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371800 The tribunal partly allowed the appeal, condoning the delay in filing, allowing the indexed cost of improvement, and directing the inclusion of stamp duty in the Section 54B claim calculation. However, the tribunal upheld the disallowance of the Section 54B claim for land purchase before sale and certain improvement costs. It also accepted the actual plot purchase cost for the Section 54F claim but averaged construction cost estimates for deduction calculation. The order was pronounced on 12/10/2018. Case-Laws Income Tax Fri, 12 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371800