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1 - 10 of 16 (0.29 seconds)Section 54 in The Income Tax Act, 1961 [Entire Act]
Section 143 in The Income Tax Act, 1961 [Entire Act]
Section 220 in The Income Tax Act, 1961 [Entire Act]
Section 96 in The Right To Fair Compensation And Transparency In Land Acquisition, Rehabilitation and Resettlement Act, 2013 [Entire Act]
Curadev Pharma Pvt. Ltd., New Delhi vs Ito, Ward- 6(4), New Delhi on 15 December, 2022
Unquote
3.6.2 Mumbai ITAT in the case of Aventis Pharma Ltd vs. DCIT
[2013] 32 taxmann.co 171 (Mumbai - Trib.) (PB 420 to 433 @ page
Ito, W-4, Panchkula vs Smt. Seema Bishnoi, Panchkula on 20 February, 2019
8. We find that almost an identical issue came up for consideration
before the Chandigarh Bench of the Tribunal in the case of ITO Vs.
Smt. Seema Bishnoi in ITA No.103/Chd/2018 dated 20.02.2019
wherein the Tribunal held as under :-
Smt.Asha George vs The Income Tax Officer on 17 February, 2012
20. Now the question arises as to whether the farm house on the
agricultural land may be considered as the house for the purpose of
deduction under section 54F of the Act. On a similar issue the Hon'ble
kerala High Court in the case of Smt. Asha George Vs. ITO, Ward2(1),
Thrissur in ITA No. 114 of 2012 order dt. 16/01/2013 (copy of which
is placed on record) held as under:
Shyam Sunder Mukhija vs Income-Tax Officer on 15 April, 1991
20.1 Similar view has been taken by the ITAT, Jaipur Bench in the
case of Shyam Sunder Mukhija Vs. ITO [1991]38 ITD 125 wherein it
has been held as under: