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1977 (8) TMI 82 - ITAT JAIPURExtract: .......wed, unless the assessee has been granted exemption under s. 5(1)(iv) in respect of some other house or part of a house. We direct that unless exemption under s. 5(1)(iva) has been granted to the assessee already in respect of any other house property, this claim of the assessee should be allowed. 10. In the result both the appeals succeed in part.
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