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Income Tax - Highlights / Catch Notes

Home Highlights June 2013 Year 2013 This

Exemption u/s. 54 denied - A construction in inhabitable ...

Case Laws     Income Tax

June 15, 2013

Exemption u/s. 54 denied - A construction in inhabitable position cannot be equated with a residential house. If a person cannot live in a premises, then such premises cannot be considered as a residential house - AT

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