Tag: Booking flat which yet to be constructed under a housing project is eligible for sec. 54 relief: ITAT

Booking flat which yet to be constructed under a housing project is eligible for sec. 54 relief: ITAT   SMT. Harminder Kaur [2021] 126 taxmann.com 160 (Delhi - Trib.) Short Overview of the case: Section 54, read with section 139, of the Income-tax Act, 1961 with ...