Disallowance of deduction U/s 54F - the wife of the assessee ...
Income Tax
January 3, 2017
Disallowance of deduction U/s 54F - the wife of the assessee could have included the value of construction for mortgage purposes and this alone does not mean that construction was carried out by the wife of the assessee out of her own funds so as to deny the assessee the benefit of deduction - AT
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