October 2018

4 Section 23(1)(a) Provisions of section 23(1)(a) cannot be applied to a property constructed by the assessee, construction whereof was completed in the month of February and property remained unsold and vacant, as it is not possible to let out property just after its completion i.e. only after one month.

Jagdish T. Punjabi
Devendra Jain
Tejaswini Ghag
Chartered Accountants

[2018] 97 taxmann.com 214 (Jaipur)

Raj Landmark (P.) Ltd. v. ITO

ITA No.: 242/Jp/2018

A. Y: 2013-14
Dated: 24th August, 2018

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