Claim of deduction u/s 54/54F - claim for two units - two ...
Income Tax
March 14, 2019
Claim of deduction u/s 54/54F - claim for two units - two residential units constructed by the Developer for the Assessee is “a” (one) residential house only - Board having accepted all the decisions wherein courts have interpreted that the word “a” qualifies residential house and not the quantum/number of houses, for all years prior to the amendment by Finance Act, 2014 deduction/benefit is available on multiple houses.
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