TMI BlogTaxpayer's Deduction Claim u/s 54 Denied: Two Nearby Flats Not a Single Residential Property.Allowance of claim of deduction u/s 54 - the two flats cannot be treated as one residential property only on the ground that two buildings in which the flats were located were within the walking distance as claimed by assessee - - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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