Section 54 Exemption: 25% of Plot Area Deemed Appurtenant to Residential House, Additions Sustained.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Exemption u/s 54 - residential house property - how much area of the total plot area to be considered land appurtenant thereto - Both the authorities below have concurred that 25% of the total plot area to be considered land appurtenant thereto. - Additions sustained.....