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HomeDirect TaxInvestments Made Beyond ITR Due Date: ITAT Allows S. 54 Exemption for...

Investments Made Beyond ITR Due Date: ITAT Allows S. 54 Exemption for Investment in Multiple Residential Properties 

Direct Tax

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By Mariya Paliwala
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The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has held that for assessment years prior to the 2015 amendment, the benefit of Section 54 of the Income Tax Act cannot be restricted to investment in only one residential property.  The bench of C.N. Prasad (Judicial Member) has ruled that the term “a residential house”…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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