Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 1991 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1991 (6) TMI 93 - ITAT BOMBAY-BExtract: ....... where the Legislature wants to give certain concession/exemption to an assessee who intends to change his residential house for one reason or other. In this view of the matter, I do not find any infirmity in the orders of the I.T authorities, rejecting the assessee s claim for exemption u/s. 53 of the Act. 9. In the result, the appeal is dismissed
|