Case Law Details
Case Name : Mukesh Arvindlal Vakharia Vs ITO (ITAT Surat)
Related Assessment Year : 2014-15
Courts :
All ITAT ITAT Surat
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Page ContentsMukesh Arvindlal Vakharia Vs ITO (ITAT Surat)1. Deduction under Section 54EC – Disallowance of ₹50,00,0002. Deduction under Section 54F – Disallowance of ₹48,96,9933. Disallowance of Expenditure of ₹11,69,488 Against Interest Income from Partnership FirmOutcome
Mukesh Arvindlal Vakharia Vs ITO (ITAT Surat)
ITAT Allows Full 54EC Relief Because Investments Were in Two Financial Years; 54EC Deduction Restored as Advance Money Investment Considered Valid; 54F Claim Denied Because Joint Ownership Counts as Second House; Section 54F Exemption Refused Due to Ownership of...
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