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2013 (12) TMI 1524 - HC - Income TaxExemption u/s 54 - Held that - Tribunal allowed the exemption while rendering the decision has followed the decisions of this Court in the case of CIT vs. Syed Ali Adil (2013 (6) TMI 278 - ANDHRA PRADESH HIGH COURT) and also the Delhi High Court in the case of CIT vs. Gita Duggal 2013 (3) TMI 101 - DELHI HIGH COURT on the same issue
The High Court of Andhra Pradesh dismissed the appeal as it found no new legal element involved, citing previous court decisions. The appeal was dismissed, and any pending petitions were closed.
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