IT : Section 54 and section 54F are independent provisions and assessee can claim exemption under both sections for investment in same house

IT : Section 54 and section 54F are independent provisions and assessee can claim exemption under both sections for investment in same house


[2013] 32 taxmann.com 157 (Hyderabad - Trib.)

IN THE ITAT HYDERABAD BENCH 'A'

Venkata Ramana Umareddy

v.

Deputy Commissioner of Income-tax, Circle-3(3), Hyderabad