Case Law Details
Case Name : DCIT Vs Priyanka Bhaskar Shah (ITAT Mumbai)
Related Assessment Year : 2021-22
Courts :
All ITAT ITAT Mumbai
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DCIT Vs Priyanka Bhaskar Shah (ITAT Mumbai)
Disagreeing with this view, Ms. Priyanka appealed to the Commissioner of Income Tax (Appeals) [CIT(A)], who ruled in her favor, treating the two flats as a single unit. The Revenue then appealed to the ITAT, which remanded the case back to the Assessing Officer, instructing physical verification of the flats. The ITAT clarified that if the flats were found to be combined as claimed, the exemption should be granted. This case emphasizes the need for physical inspection in determining whether adjoining flats qualify as a single residential unit under S...
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Is 44 ADA Applicable to an Hospital runned by Non Professionals in which TDS has been deducted under section 194 J on Services given under Ayushman Scheme