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Section 54F5 Section 1472 Section 143(3)2 Section 153A2

The Commissioner of Income Tax(Central) vs. M/s.Madhu Enterprises

ITTA/127/2025HC Telangana12 Feb 2025

Bench: The Learned

Section 132Section 143(3)Section 147Section 148Section 153ASection 260ASection 54F

gain on transfer of certain capital assets not to be charged in case of investment in residential house. *** *** *** Provided that nothing contained in this sub-section shall apply where.– (a) the assessee,– (i) owns more than one residential house, other than the new asset, on the date of the transfer of the original asset; or” 14. The AO held that

The Commissioner of Income Tax(Central) vs. M/s.Madhu Enterprises

M/s Durga Granites, vs. The Assistant Commissioner of Income Tax, Circle - 1,

The Commissioner of Income Tax(Central) vs. M/s.Madhu Enterprises

M/s Durga Granites, vs. The Assistant Commissioner of Income Tax, Circle - 1,