Case Law Details
Case Name : Smt. Shashi Varma Vs. Commissioner of Income Tax (MP High Court)
Appeal Number : 1997 224 ITR 107 MP
Date of Judgement/Order : 15/3/1996
Related Assessment Year :
Courts :
All High Courts Madhya Pradesh HC
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In this case the assessee was denied exemption on the investments made with Delhi Development Authority. However, relief was granted by the Hon’ble High Court. It was held that section 54 of the Act of 1961 only says that within two years, the assessee should have constructed the house but that does not Please become a Premium member. If you are already a Premium member, login here to access the full content.
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