4 results for “house property”+ Section 45(4)clear
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4 | 17 ITA No.14 & 15/Ran/2018 Assessment Year: 2013-14 in the next financial year in place of cost incurred in the construction. Accordingly, the claim of deduction under section 54F was not allowed against the income from sale proceeds of the flat. Hence, the assessee is in appeal before the Tribunal. 6. Ld A.R. submitted that