Exemption u/s 54 - no documentary evidence to substantiate the ...

October 21, 2021

Case Laws Income Tax AT

Exemption u/s 54 - no documentary evidence to substantiate the claim that any amount was invested for purchase of new residential house except a certificate of builder wherein the assessee is a partner that assessee booked a residential flat. No number of residential unit, cost of new residential property or any other details of scheduled of payment is furnished - assessee failed to substantiate the claim - AT

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Exemption u/s 54 - no documentary evidence to substantiate the ...

October 21, 2021

Case Laws Income Tax AT

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