For exemption u/s 54F usage of property i.e. residential/commercial decides if assessee owns more than one residential property
April 4, 2021
High Courts, Income Tax
For exemption u/s 54F usage of property i.e. residential or commercial has to be considered in deciding if assessee owns more than one residential property ABCAUS Case Law CitationABCAUS 3479 (2021) (04) HC Important case law relied referred:Malabar Industrial Co. Ltd. vs. Commissioner of income tax (2000) 109 …