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SECTION 54F OF THE INCOME-TAX ACT, 1961 – CAPITAL GAIN – EXEMPTION OF, IN CASE OF INVESTMENT IN RESIDENTIAL HOUSE

Joint ownership : Joint ownership in two residential properties at time of sale of original asset would not disentitle assessee to claim deduction under section 54F – Shweta Singh v. Income-tax Officer – [2024] 161 taxmann.com 302 (Mumbai – Trib.)

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