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Section 194I in The Income Tax Act, 1961 [Entire Act]

cent. for the use of any land or building (including factory building) or land appurtenant to a building (including factory building) or furniture or fittings ... Clause (i) (w.e.f. 13.7.2006).] (a) land; or (b) building (including factory building); or (c) land appurtenant to a building (including factory building
Union of India - Section Cites 0 - Cited by 894

Anil Kumar Jain, Agra vs Assessee on 6 January, 2005

land appurtenant thereto" and being a residential house. Land appurtenant thereto means the land which is appurtenant to the building which is sold ... entire extent of land is appurtenant to the building; (2) If the building has extensive lands appurtenant thereto and even if the building
Income Tax Appellate Tribunal - Agra Cites 13 - Cited by 0 - Full Document
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