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Income Tax - Highlights / Catch Notes

Home Highlights July 2012 Year 2012 This

Allowance of claim of deduction u/s 54 - the two flats cannot be ...


Taxpayer's Deduction Claim u/s 54 Denied: Two Nearby Flats Not a Single Residential Property.

July 24, 2012

Case Laws     Income Tax     AT

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

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