5 results for “house property”+ Section 36(1)(iii)clear
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In the result all three appeals of the Assessee are partly allowed
Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary
iii. On the issue of betterment charges, it was held that, if any development scheme is carried out by the authority in any development area which has led to increase in value of properties in that area, there are costs associated with the implementation of that particular development scheme which is to be incurred by the authority