7 results for “house property”+ Section 13(1)(ia)clear
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Bench: Shri S.S.Godara & Dr. A.L.Saini
IA) of the Act, the deduction could be ITA No.306-307/Kol/2018 A.Ys. 15-16 & 16-17 L.K. Tea Co.Pvt. Ltd Vs. ITO Wd-2(1), Dibrugarh Page 3 claimed only if return of income was filed within due date prescribed u/s 139(1) of the Act. Before the Special Bench of Hon'ble Tribunal, it was contended that provision of Section