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Benefit u/s 54F not deniable for non-registration of agreement to sale
Case Law Details
- Case Name
- Muthu Daniel Rajan Vs ACIT (ITAT Chennai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2013-2014
- Courts
- All ITAT, ITAT Chennai
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Muthu Daniel Rajan Vs ACIT (ITAT Chennai)
ITAT Chennai held that benefit under section 54F of the Income Tax Act not deniable for technical lapse like non-registration of agreement to sale.
Facts- The assessment has been completed u/s.143(3) of the Act, on 30.03.2016 and determined total income of Rs.6,03,43,840/- by making additions towards disallowance of deduction u/s.54F of the Act, for Rs.2,60,54,377/-, disallowance of deduction u/s.24(b) of the Act, towards interest paid on housing loan on OMR property, on Besant Nagar property, and additions made under the head ‘short...
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