Held that merely because a property is called farm house it does not became a non-residential house property unless otherwise proved. Exemption was allowed. (dt. 16-9-2021) (AY. 2011-12)
ACIT v. Rajat Bhandari (2022) BCAJ-January-P. 36 (Delhi)(Trib.)
S. 54F : Capital gains-Investment in a residential house-Farm house-Entitle to exemption. [S. 45]