KIRTHISIMHAN WIJEYANAYAKE,COIMBATORE vs. ACIT NON CORPORATE CIRCLE 2, COIMBATORE
The appeal stands partly allowed in terms of our above order
ITA 1854/CHNY/2018[2009-10]Status: DisposedITAT Chennai06 Dec 2022AY 2009-10
Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am
For Appellant: Shri R. Sivaraman (Advocate) – Ld. ARFor Respondent: Shri P. Sajit Kumar (JCIT) – Ld. DR
Section 143(3)Section 147Section 148Section 50DSection 54
32a. Words "constructed, one residential house in India" shall be substituted for "constructed, a residential house" by the Finance (No. 2) Act, 2014, with effect from 01.04.2015."
10. The above-said amendment to Section 54F of the Income Tax Act, which will come into effect only from 01.04.2015, makes it very clear that the benefit of Section
