Exemption u/s 54 - residential house property - how much area of ...
Section 54 Exemption: 25% of Plot Area Deemed Appurtenant to Residential House, Additions Sustained.
December 19, 2019
Case Laws Income Tax AT
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.
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