QAISAR A. MANOO versus INCOME TAX APPELLATE TRIBUNAL
Section 5 and Second Schedule, CI (12 (1)) exemption from residential home taxation, claiming to be rejected by the Assessing Officer and Tribunal on the basis that the assessee herein has located his residence. But he lives on a permanent basis. Maintain your residence. El Validatie is exempt from the condition that the claimed home must be residential, which must be owned and owned by the Asset for the purpose of its own residence. The Appellate Tribunal has read the purpose of the word. Had given up Total (12) (1) of the Second Schedule to the Wealth Tax Act, 1963, but exempted from the original residence of the Assamese, was not owned by the Legislature Assisi claiming an exemption from the K house at that place. Objecting to his own residence, he attacked the Revenue by proving proof that the occupation of the Assisi was not his own residence. Although in this case, someone else owned and occupied the house owned by the KCC Tribunal, the High Court accepted the SC's appeal in this matter.
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