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1 - 10 of 13 (0.30 seconds)Section 48 in The Income Tax Act, 1961 [Entire Act]
Section 147 in The Income Tax Act, 1961 [Entire Act]
Section 53A in The Transfer Of Property Act, 1882 [Entire Act]
Section 54F in The Income Tax Act, 1961 [Entire Act]
The Income Tax Act, 1961
The Registration Act, 1908
Section 47 in The Income Tax Act, 1961 [Entire Act]
Dy. Commissioner Of Income Tax vs Shri Uday S. Kotak, Kotak Mahindra Bank ... on 28 June, 2004
12. Mumbai Bench in Dy. Commissioner Of Income Tax vs Shri Uday S.
Kotak, Kotak Mahindra decided on 28 June, 2004, (2005) 96 TTJ Mum
1018 was considering a question if payments made to tenants are cost of
acquisition of residential house, therefore, it qualifies for exemption Under
Section 54F of the Act and made certain observations which are relevant to
present lis and support the aforesaid opinion of this Bench. The Mumbai bench
held;