Introducing the βIn Favour Ofβ filter in Case Laws.
- βοΈ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- π Narrow down results with higher precision
Try it now in Case Laws β


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Introducing the βIn Favour Ofβ filter in Case Laws.
Try it now in Case Laws β


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Claim of deduction u/s 54/54F - claim for two units - two residential units constructed by the Developer for the Assessee is βaβ (one) residential house only - Board having accepted all the decisions wherein courts have interpreted that the word βaβ 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.