64 results for “house property”+ Section 23clear
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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
property as on the date of transfer. The authorized representative vehemently submitted that only one house was under the exclusive ownership of the appellant. The rests two houses were under the joint ownership. He pleaded that the “joint ownership” cannot be equated to “exclusive ownership” and as such the assessee was owner of only one residential house