Interactive flat panels meeting automatic data processing conditions are distinguished from monitors, while later classification clarifications apply ...
Statutory transfer formalities invalidated alleged share and property transfers, while retrospective record manipulation constituted oppression and mi...
Page of 4788
Press 'Enter' after typing page number.
561 to 580 of 95749 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
LTCG - deduction u/s 54 denied - Despite the assessee's claim of having constructed a residential property within the specified timeframe, a physical inspection revealed the inadequacy of the alleged residential house. The property lacked basic amenities necessary for habitation, such as proper boundary walls, kitchen, electricity, and water connections. Certificates provided by the assessee were deemed insufficient to counter the findings of the physical inspection. Consequently, the Tribunal upheld the decision to deny the deduction under section 54, ruling that the assessee had not constructed a residential house within the prescribed time and without the necessary amenities for dwelling.
LTCG - deduction u/s 54 denied - Despite the assessee's claim of having constructed a residential property within the specified timeframe, a physical inspection revealed the inadequacy of the alleged residential house. The property lacked basic amenities necessary for habitation, such as proper boundary walls, kitchen, electricity, and water connections. Certificates provided by the assessee were deemed insufficient to counter the findings of the physical inspection. Consequently, the Tribunal upheld the decision to deny the deduction under section 54, ruling that the assessee had not constructed a residential house within the prescribed time and without the necessary amenities for dwelling.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4788
Join Channel
TaxTMI 
