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    Income Tax

    Eligible to claim deduction under sec. 54F - For availing...

    Eligibility for Section 54F Deduction Hinges on Property's Actual Residential Use, Not Just Municipal Classification.

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    Income TaxAugust 26, 2016Case LawsAT

    Eligible to claim deduction under sec. 54F - For availing deduction under sec. 54F of the Act, the property though shown as residential on the record of the municipality but the test will be actual user of the premises by the assessee during the relevant period. - AT

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