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Case Law Details

Case Name : Shri Laxminarayan S. Yadav Vs. Asst. Commissioner of Income Tax (ITAT Mumbai)
Related Assessment Year : 2010- 11
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Shri Laxminarayan S. Yadav Vs. Asst. Commissioner of Income Tax (ITAT Mumbai)

There is no dispute that the assessee has made investment in a new residential house for claiming deduction under section 54 of the Act. However instead of showing the actual investment of Rs. 20 lakh, the assessee has claimed higher deduction of Rs. 25 lakh. Notably, in the co

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