Sec. 23(1)(b)

Sec. 23(1)(a), Sec. 23(1)(b)

Jharkhand H.C : Whether, on the facts and circumstances of the case and in law, the learned Tribunal was justified in deleting the addition made under the head ‘Income from house property’ arising out of determining the annual value in respect of the portion of the house property rented out to M/s Wool House on the basis of the rent received in respect of similar portion of the house property rented out to a third party ?

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High Court Of Jharkhand CIT vs. Smt. Bhagwani Devi Section 23(1)(a) M.Y. Eqbal & D.G.R. Patnaik, JJ. Tax Case No. […]

Sec. 23(1)(b), Section 23

Rajasthan H.C : Whether on the facts and in the circumstances of the case and in law the Tribunal was justified in allowing the claim of Rs. 33,074 on account of stamp duty and registration charges from the annual letting value by holding that the provisions of s. 23(1)(b) contemplates annual rent received or receivable by the owner of the property ?

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High Court Of Rajasthan : Jaipur Bench CIT vs. Premnath Motors (Raj.) (P) Ltd. Section 23(1)(b) Asst. Year 1985-86 R.M.

Sec. 23(1)(b), Section 23

Calcutta H.C : Whether, on the facts and in the circumstances of the case, the Tribunal erred in law in directing the AO to adopt the gross rent received by the assessee being lessor from the let out property for the purpose of computing income from house property in place of much higher rent fetched by the lessee by sub-letting the same property ?

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High Court Of Calcutta CIT vs. Hemraj Mahabir Prasad Ltd. Section 23(1)(b) Dilip Kumar Seth & Maharaj Sinha, JJ. IT

Sec. 23(1)(b), Section 23

Bombay H.C : Whether notional interest on interest-free deposit received by the assessee against letting of property could be taken into account in cases falling under s. 23(1)(b) of the IT Act, 1961 (‘the Act’) ? In other words, whether notional interest would form part of actual rent received or receivable under s. 23(1)(b) ?

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High Court Of Bombay CIT vs. J.K. Investors (Bombay) Ltd. Sections 23(1)(b), 260A Asst. year 1992-93 S.H. Kapadia & R.M.S.

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