Wednesday, August 27, 2014

[aaykarbhavan] Construction cost on leasehold land disallowed as assessee had been holding land after expiry of lease term




Construction cost on leasehold land disallowed as assessee had been holding land after expiry of lease term

August 27, 2014[2014] 47 taxmann.com 384 (Kerala)/[2014] 363 ITR 482 (Kerala)
IT : Where assessee had been in possession of property after expiry of lease period, benefit of written down value of cost of construction could not be allowed
 
Regards
Prarthana Jalan


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


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