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Income Tax - Highlights / Catch Notes

Home Highlights December 2013 Year 2013 This

With amendment to section 55(2) the “tenancy rights“ attained ...


Section 55(2) Amendment: Legal Recognition of "Tenancy Rights" Now Requires Qualification Check for Assessee's Property Rights.

December 24, 2013

Case Laws     Income Tax     AT

With amendment to section 55(2) the “tenancy rights“ attained legal cognizance -As such there is need for first deciding if the assessee's rights in the property constitutes a “tenancy rights“ within the meaning of section 55(2) - AT

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