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2018 (11) TMI 327 - AT - Income TaxRectification of mistake - disallowance of deduction under section 54F in respect of the alleged expenditure on construction of house, registration charges and payment to deed writer - Held that:- So far as the registration charges are concerned, this is a matter of record and, therefore, there cannot be any dispute about the said expenditure. However, the other two claims of expenditure need a proper verification and examination. Accordingly we modify the impugned order and direct the AO to verify these claims of expenditures incurred in respect of construction of house, registration charges and payment to deed writer for the purpose of allowing the deduction under section 54F in respect of the residential house no. 79, Vivek Vihar, Jagatpura, Jaipur. Accordingly, the AO has to adjudicate the issue after allowing an opportunity of hearing to the assessee. Resultantly, ground of the assessee’s appeal stands allowed for statistical purposes.
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