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2022 (8) TMI 132 - AT - Income TaxDeduction u/s 54 - assessee had purchased three independent residential plots and had constructed three independent houses each having all facilities like kitchen, living rooms, toilets etc. - scope of “one residential house” - Whether expression ‘a house’ mentioned in section 54 may mean several contiguous houses? - HELD THAT:- Relying on the decision of Hon’ble Delhi High Court in the case of Gita Duggal [2013 (3) TMI 101 - DELHI HIGH COURT] in which the Hon’ble Delhi High Court quoted with approval the decision of Hon’ble Karnataka High Court in Smt. K.G. Rukminiamma’s case [2010 (8) TMI 482 - KARNATAKA HIGH COURT] CIT(A) held that word ‘a’ may represent the multiple residential units so long as they are in the same building and contiguous to each other and used as single residential house. In the present case the claim of deduction u/s 54 is for a residential house built up on three adjacent contiguous plots. He further observed that the principle of multiple residential houses/units holds good till these units are in same physical location and contiguous to each other. We are inclined to agree with the above observations and findings of the Ld. CIT(A). - Decided against revenue.
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