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Case Law Details

Case Name : Mohamed Ibrahim Vs ITO (ITAT Chennai)
Appeal Number : I.T.A. No. 794/Chny/2019
Date of Judgement/Order : 15/02/2023
Related Assessment Year : 2015-16
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Mohamed Ibrahim Vs ITO (ITAT Chennai)

ITAT Chennai held that deduction under section 54 of the Income Tax Act restricted to only for one floor (3rd floor) as assessee failed to establish that two floors (3rd and 4th floor) is one residential house.

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