73 results for “house property”+ Section 32(1)(ii)clear
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In the result, all the appeals filed by the assessee are dismissed
Bench: Shri Inturi Rama Rao & Shri Prakash Chand Yadav
ii) where the capital asset became the property of the assessee by any of the modes specified in sub-section (1) of section 49, and the capital asset became the property of the previous owner before the 1 day of April, 1981, means the cost of the capital asset to the previous owner or the fair market value