[aaykarbhavan] ITAT allows sec. 54 relief for two flats as their layout plan indicated that both were used as a single unit

 

ITAT allows sec. 54 relief for two flats as their layout plan indicated that both were used as a single unit

September 19, 2014[2014] 49 taxmann.com 30 (Bombay)/[2014] 366 ITR 12 (Bombay)

IT : Where acquisition of two flats had been done independently but eventually they were a single unit and house for purpose of residence, claim under section 54 could not be denied

Regards

Prarthana Jalan

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

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