LATE JAGJIT SINGH BAJWA LEAGAL HEIR HARLEEN BAJWA ,BANGALORE vs. INCOME TAX OFFICER, WARD-4(2)(3), BANGALORE
In the result, appeal of the assessee is allowed
ITA 825/BANG/2024[2013-14]Status: DisposedITAT Bangalore27 Jun 2024AY 2013-14
Section 143(3)Section 250Section 54Section 54F
depreciation Under Section 32 of the Act. Because of\nthis judgment, the legislature had to amend the provisions of Section 32\nwith effect from 1.4.1997 by using the expression \"owned wholly or\npartly\". So, the word \"own \" would not include a case where a\nresidential house is partly owned by one person or partly owned by\nother person(s). After
