The Commissioner of Income-tax, Chennai v. Mamem Philip
|The Commissioner of Income-tax, Chennai
|HIGH COURT OF MADRAS
|Date of Order
|residential house • monetary limit • tax effect
|Respondent Tax Case filed under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal, Madras ''B'' Bench, dated 28.05.2013 passed in ITA.No. 482/2019 JUDGMENT This Tax Case Appeal has been filed by the Revenue calling in question the correctness of the order passed by the Income Tax Appellate Tribunal, ''B'' Bench, Chennai, by raising the following substantial questions of law: Whether on the facts and in the circumstances of the case, the Tribunal was right in treating the two flats as a residential house for the purpose of Section 54 and thereby allowing exemption for capital gains 16.03.2020 Internet : Yes AP To The Commissioner of Income Tax Chennai.