M/S D. N. SINGH THROUGH PARTNER DUDHESHWAR NATH SINGH vs. COMMISSIONER OF INCOME TAX
C.A. No.-003738-003739 - 2023Supreme Court16 May 2023
Bench: HON'BLE MR. JUSTICE K.M. JOSEPH
Section 260A
price, has
been placed in possession of the houses as an
owner and is using the buildings for the
purpose of its business in its own right. Still
the assessee has been denied the benefit of
Section 32. On the other hand, the Housing
Board would be denied the benefit of Section
32 because in spite of its being
