1976 (8) TMI 3 - SUPREME COURT

Whether the assessee is entitled to the exclusion from the income under the head 'property' of an amount equal to the irrecoverable rent which has not been so excluded in the preceding assessments - Where, however, the provisions are couched in language which is not free from ambiguity and admits of two interpretations a view which is favourable to the subject should be adopted - revenue's appeal is dismissed