361 results for “house property”+ Section 313clear
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In the result, ground No.4 taken by assessee in assessment year
Bench: Shri R.C. Sharma (Am) & Shri Pawan Singh (Jm)
house property. 112. AO has also made disallowance under Section 14A read with Section Rule 8D on the plea that assessee has earned dividend income which is exempt from tax. By the impugned order CIT(A) deleted disallowance of interest by observing that assessee is having own funds as per the balance sheet amounting to Rs.14