ANTONY PARAKAL KURIAN vs. ASSISTANT COMMISSIONER OF INCOME TAX
Appeal is allowed in part
ITA/254/2021HC Karnataka09 Dec 2021
Bench: S.SUJATHA,S RACHAIAH
Section 260Section 260ASection 54Section 54F
house
property so transferred;
21.
This provision would not assist the Revenue
to consider the assessee as the owner of the house