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The 121 Home Exclusion, often referred to as the “primary residence exclusion,” is a provision in the U.S. tax code (specifically Section 121 of the Internal Revenue Code) that allows homeowners to exclude a significant amount of capital gains from the sale of their primary residence from their taxable income. Here’s a detailed explanation: 1. Exclusion Amount: • Individuals: If you are a single homeowner, you can exclude up to $250,000 of capital gains from the sale of your primary residence. •
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139K views · 8.9K reactions | R.K. Overseas vs Union of India Case Study | Seizure Under GST Section 129 & Appeal Bar Under Section 121 Explained Allahabad HC in R.K. Overseas vs UOI held GST seizure under Sec 129 is non-appealable; kachchi parchi alone can’t justify conclusions. Officers must follow natural justice. #GSTguy #GSTReturn #GSTIndia #GSTInspection #gstappeal | Gstguy | Facebook
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