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HomeDirect TaxCapital Gains Exemption Allowed Despite Demolition of Residential House After JDA: Madras...

Capital Gains Exemption Allowed Despite Demolition of Residential House After JDA: Madras HC

Direct Tax

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By Mariya Paliwala
Capital Gains Exemption Allowed Despite Demolition of Residential House After JDA: Madras HC

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The Madras High Court has allowed the capital gains exemption despite demolition of residential houses after joint development agreement (JDA). The bench of Justice Dr. Anita Sumanth and Justice K. Govindarajan Thilakavadi observed that an assessee cannot be denied relief under Section 54 of the Income Tax Act merely because the original residential house was…

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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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