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2013 (10) TMI 1075 - AT - Income TaxAddition of unrealized rent under the head ‘Income from House property’ – Held that:- Section 25AA states that where the assessee cannot realize rent from a property let to a tenant and subsequently the assessee has realized any amount in respect of such rent, the amount so realized shall be deemed to be income chargeable under the head "Income from house property " and accordingly charged to income-tax as the income of that previous year in which such rent is realized whether or not the assessee is the owner of that property in that previous year - In terms of the said section the impugned amount cannot be brought to tax in the instant year – Decided against the Revenue.
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