Case Law Details
Case Name : Shri Shailesh Kumar Chaturvedi Vs ITO (ITAT Jaipur)
Appeal Number : ITA No. 1026/JP/2019
Date of Judgement/Order : 07/07/2020
Related Assessment Year : 2008-09
Courts :
All ITAT ITAT Jaipur
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Shri Shailesh Kumar Chaturvedi Vs ITO (ITAT Jaipur)
The issue under consideration is whether the expense on electricity and water bill will convert the status of plot of land into residential property and accordingly assessee will be eligible for deduction u/s 54?
In the present case, AO in the assessment order held that the assessee had only sold plot of land and no residential house construction was there on the said land and hence he disallowed the claim about cost of c
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