Case Law Details
Case Name : Mrs. S. Suma Vs The Income Tax Officer (ITAT Bangalore)
Related Assessment Year : 2006-07
Courts :
All ITAT ITAT Bangalore
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As far as the deduction u/s. 54F of the Act on the question whether if under a JDA multiple flats are given to the owner whether deduction u/s.54F of the Act can be given, the decision of the Hon’ble High Court of Karnataka and the other decision cited before us supports the plea of the assessee that deduction u/s. 54F of the Act cannot be denied on the ground that multiple flats are obtained by the assessee. The ld. DR in this regard had placed reliance on the decision of the Hon’ble High Court of Karnataka in the case of CIT v. Late Khubchand M Makh Please become a Premium member. If you are already a Premium member, login here to access the full content.
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i want clarity on jda agreement on multiple individual affordable houses under 54 exemption