Disallowance of deduction U/s 54F - the wife of the assessee ...
Taxpayer's Deduction u/s 54F Shouldn't Be Denied Based on Assumptions About Wife's Mortgage Contribution.
January 3, 2017
Case Laws Income Tax AT
Disallowance of deduction U/s 54F - the wife of the assessee could have included the value of construction for mortgage purposes and this alone does not mean that construction was carried out by the wife of the assessee out of her own funds so as to deny the assessee the benefit of deduction - AT
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