[aaykarbhavan] Construction of house without permission of Municipality doesn’t disentitle one to sec. 54F relief

Construction of house without permission of Municipality doesn't disentitle one to sec. 54F relief

July 17, 2014[2014] 46 taxmann.com 139 (Cuttack - Trib.)

IT : Where AO rejected assessee's claim for deduction under section 54F in respect of amount invested in construction of building on ground that permission from Executive Engineer, Municipality had not been obtained before construction of building, in view of fact that assessee had in fact constructed house which was evident from copy of certificate of valuation by Municipal Engineer, impugned order rejecting assessee's claim was to be set aside

 

Regards

Prarthana Jalan

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Posted by: Prarthana Jalan <prarthanajalan@ymail.com>

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