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Case Law Details

Case Name : CIT Vs. Smt. K. G. Rukminiamma (Karnataka High Court)
Appeal Number : ITA No. 783/2008
Date of Judgement/Order : 27/08/2010
Related Assessment Year :
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Karnataka High Court

CIT Vs. Smt. K. G. Rukminiamma

ITA No. 783/2008

Dated: August 27, 2010

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0 Comments

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  2. RAVICHANDRAN R says:

    Sir,

    In my opinion (may be wrong or right) if different separate houses are constructed on a same plot of land, then each house has got its own status of habitable condition fit for dwelling purposes individually. The case law is concerned with different flats constructed on a same piece of plot of land which could not be identified individually with relevance to each separate flat eventhough the undivided share of land could be determined. Hence I think section 54(1) could not be invoked to the querey raised by you. If any wrong idea is exposed, pl bear with me and come out with good ideas. Thanks

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