Deduction u/s. 54 - construction of house on land taken on lease ...
Income Tax
August 6, 2019
Deduction u/s. 54 - construction of house on land taken on lease - assessee is owner of the superstructure constructed by utilizing the capital gain and this is clear from clause-10 of the lease deed by which the land over which the construction has been put up was given on lease to the Assessee - deduction is allowable
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