He inherited land from mother, redeveloped home & received Rs 75 lakh from builder; taxman denied capital gains exemption, but ITAT Delhi gives relief, ruling multiple floors can qualify as one house by India News Online Team October 14, 2026 0 Under the 2018 redevelopment agreement, the man received Rs 75 lakh and declared the capital gains arising from the transaction. (Image for representative purpose only) You give your house ...