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2014 (7) TMI 173 - HC - Income TaxClaim of deduction u/s 54 of the Act - Two flats acquired under different agreements though single kitchen and used as one single unit - Held that:- The Tribunal noted that the map of the general layout plan as well as internal layout plan in regard to flat Nos.103 and 104 indicate that there is only one common kitchen for both the flats - The flats were constructed in such a way that adjacent units or flats can be combined into one - the flats were converted into one unit and for the purpose of residence of the Assessee - the acquisition of the flats may have been done independently but eventually they are a single unit and house for the purpose of residence – Relying upon Income-tax Officer, Ward 19 (3) -4, Mumbai. Versus Ms. Sushila M. Jhaveri [2007 (4) TMI 289 - ITAT BOMBAY-I ] - so long as there is a residential unit or house, then the benefit or deduction cannot be denied - the unit was a single one - The flats were constructed in such a way that they could be combined into one unit – thus, no substantial question of law arises for consideration – Decided against Revenue.
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