Veena Chadha Vs Assessing Officer (ITAT Delhi)
Case ke facts
Veena Chadha ne capital gains par Section 54 claim kiya tha. Flat builder ne time pe deliver nahi kiya, par investment time pe ho gaya tha.
Mudda (Issue)
Kya Section 54 relief mil sakti hai jab ghar milne mein delay hua hai?
Faisla (Held)
Court ne bola, relief deny nahi kar sakte sirf isliye ki builder ne flat late diya, agar investment time pe hai. Case wapas verification ke liye bheja.
Practical takeaway
Section 54 claim mein sabse important timely investment ka proof hai. Builder delay ho tab bhi receipt aur payment ka record important hai.
Original report: TaxGuru
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Yeh summary public report par aadhaarit general jaankari hai, legal advice nahi. Poora faisla padhne ke liye original source dekhiye. Published on cgaindia.com: 2026-10-01.