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2005 (11) TMI 43 - HC - Income TaxSale of house – capital gain - Tribunal held that the execution of four different sale deeds in respect of four different portions of the property did not materially affect the nature of the transaction or the nature of the property acquired since the property in question was being used by the assessee for her own purposes and investment made in the purchase of the same was therefore eligible for deduction under section 54 - In the light of the above finding of fact recorded by the Tribunal no question of law much less a substantial question of law arises for our consideration in this appeal
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