888 results for “house property”+ Section 17(2)(iii)clear
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In the result, the appeal of the assessee is allowed
Bench: Shri N.V.Vasudevan, Vp & Shri Chandra Poojari, Am
Housing Society (2000) 3 Mah LJ 131]. It is precisely for this reason that the legislature has introduced section 2(47)(v) read with section 45 which indicates that capital gains is taxable in the year in which such transactions are entered into even if the transfer of immovable property is not effective or complete under the general law.”(emphasis