ACIT, CIRCLE-4, PATNA vs. KUMAR ARUNODAYA, PATNA
In the result, the appeals of the assessee are allowed, the appeals of the revenue is dismissed and the Cross-objections of the assessee are also dismissed
ITA 94/PAT/2020[2012-13]Status: HeardITAT Patna07 Nov 2023AY 2012-13
Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]
Section 143(3)Section 23
housing loan of Rs. 1,97,16,393/- on 22.03.2016 which is presumably related to any other property as the cost of properly acquired from M/s Bestech
(erroneously referred to as Ms Unitech in the show cause notice) itself is merely Rs. 1,11,53, 500/- e. Notwithstanding above, the assessee has claimed total exemption u/s 54F for an amount
