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2010 (10) TMI 104 - CALCUTTA HIGH COURTIncome from house property - brokerage and commission and expenses relating to building and property - mixed income arising out of profit and gains of business and real estate as well as income from house property both - Held that: - Commissioner of Income Tax (Appeal) has taken an examining profit and loss account attached to the returns and has found that the brokerage commission and administrative expenses is allowable deduction as such granted relief - on the same fact and point on earlier occasion without there being any change of position of law decides the matter there cannot be different decision in the subsequent year for the same assessee - judgment and order of the learned Tribunal is not sustainable, and the judgment of the commissioner of Income Tax (Appeal) is restored on file - appeal is disposed of
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