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2003 (12) TMI 21 - DELHI HIGH COURTArrears of rent relating to the earlier year - "1. Whether Tribunal was correct in law in deleting the addition of Rs. 4,07,286 being the arrears of rent, made by the Assessing Officer to the income of the assessee? 2. Whether the amount of Rs. 4,07,286 being the arrears of rent could be taxed under the head 'Income from house property' or under the head 'Income from other sources'? - A bare reading of section 23(1) with Explanation 1 appended thereto, makes it clear that any rent not relating to the relevant previous year cannot form part of the "annual rent" for the previous year, for determining the annual value of the property for the purposes of section 22 of the Act. - The above being the position, no fault can be found with the view taken by the appellate authorities below. Thus, the order of the Tribunal does not give rise to a question of law, much less a substantial question of law, to fall within the limited purview of section 260A – Revenue’s appeal dismissed
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