Case Law Details
Case Name : B. Sivasubramanian Vs ITO (ITAT Chennai)
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All ITAT ITAT Chennai
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CA Prarthana Jalan
The Hon’ble Chennai ITAT has in the case of B.Sivasubramanian,v/s ITO has held that there is no condition in the provisions of SEC 54F of the I.T Act,1961 that warrants that the building plan of the residential house constructed should be approved by the Municipal Corporation or any other competent authority. If any person constructs a house without approval of building plan, he will be raising construction at his own risk and cost. As far as for avail
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If an Assesse can avail 54F whether he purchased a appurtenant by selling of Resedential house? (As a gift by his relative?)