134 results for “house property”+ Section 13(1)(a)clear
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In the result, appeal in ITA No
Bench: Shri N. V. Vasudevan & Ms. Padmavathy S
properties in India and not abroad. It is to be noticed that what is provided through subsection (1) of section 54F to the assessee is a benefit which is granted towards making an investment whereas what is contained in the proviso is a condition/restriction towards existing ownership of the asset and therefore it cannot be categorically said that the same