Applicability of Section 54F Where Assessee Holds a Jointly-Owned Residential Property   ITAT Delhi recently in the case of Kusum Sahgal v. ACIT – ITAT Delhi Bench-Assessment Year: 2015–16, Order Date: 08.11.2023 was having an interesting issue as to whether exemption under Section 54F can be denied merely because the assessee holds a joint ownership…

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