Exemption u/s 54F - purchase of residential land - Nursing Home ...
Section 54F Exemption: No Tax Relief for Land with Both Residential House and Commercial Building.
November 2, 2019
Case Laws Income Tax AT
Exemption u/s 54F - purchase of residential land - Nursing Home was constructed in addition to the residential house - No force in the argument that exemption is available for the entire land on which construction in respect of residential house as well as commercial building being nursing home have been done.
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