57 results for “house property”+ Section 32(1)(ii)clear
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Bench: HON'BLE JUSTICE SURYA PRAKASH KESARWANI,HON'BLE JUSTICE RAJARSHI BHARADWAJ
II. Whether on the facts and in the circumstances of the case, the licence agreement dated 25th April 1972 could be construed so as to constitute transfer within the meaning of Section 269UA(f) and the assessee could be treated as deemed owner under Section 27(iiib) of the Income Tax Act? Facts: 3. Briefly stated facts of the present