Income Tax Judiciary HC Judgement Dated 30/04/2025 – Section 54F exemption granted for different floors of single residential house

Case of PCIT vs Lata Goel, HC Delhi Judgement Dated 30^th April 2025. High Court held that exemption under section 54F of the Income Tax Act is allowed towards different floors of a house considering it as single residential house. Accordingly, appeal of the revenue dismissed. 

(Link: HC Delhi Judgement Dated 30/04/2025)