RAPHAEL JOHN (DECEASED),THRISSUR vs. ITO, WARD-2(3), THRISSUR
In the result, the appeal filed by the assessee is allowed
ITA 384/COCH/2024[2011-2012]Status: DisposedITAT Cochin06 Feb 2025AY 2011-2012
Bench: Shri Inturi Rama Rao
For Appellant: --- None---For Respondent: Smt.Leena Lal, Senior AR
Section 143(3)Section 54F
32a. Words "constructed, one residential house in India" shall be substituted r constructed a residential house by the Finance
(No.2) Act, 2014, with effect from 1-4-2015'.
10. The above-said amendment to Section 54F of the Income-tax
Act, which will come into effect only from 1-4-2015, makes it very clear that the benefit of Section
