93 results for “house property”+ Section 11(5)clear
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In the result, the appeal filed by the assessee is allowed
Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member
section 54 of the Act. , 5. The assessee is now in appeal before us. The sole solitary ground of dispute is the denial of benefit u/s 54F of the Act on the ground that the assessee was owning more than one residential property as on the date of transfer. The authorized representative vehemently submitted that only one house was under