In the result, appeal of the Revenue is dismissed
Bench: Ms. Suchitra Kamble & Shri Narendra Prasad Sinhaassessment Year: 2022-23
section 54F from one of the property i.e. villa number 12 only. The other two properties have been sold and the business income has already been offered for taxation. Padmini Solanki, DCIT vs. Aditya Harshvadan Mangaldas Page 6 of 7 5.1.8 Moreover the important fact that an advance against sale of villa no. 13 & 14 was also received on 12th