Case Law Details
Case Name : Dy. Commissioner of Income Tax Vs Enpro Finance Ltd (ITAT Mumbai)
Appeal Number : ITA No. 4428/Mum/2008
Date of Judgement/Order : 27/06/2012
Related Assessment Year : 2004-05
Courts :
All ITAT ITAT Mumbai
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Clause-b of sub section (1) of section 54G does not use its specific phrase ‘for the purpose of its business of under taking’ except that the business should be in non-urban area. Therefore, it can be interpreted that assessee should carry on any business in non urban area. If the amounts are utili
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