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2019 (9) TMI 1558 - AT - Income TaxIncome from house property - Enhancing the ALV of the let out property - CIT(A) computing the ALV of the School Building @ the rate of 8% of investment and in enhancing the ALV of the let out property and thereby enhancing the income - interest paid on secured loan, utilized for construction of school building in respect of which full rental income as included the computation of taxable income - Whether CIT(A) erred in invoking the provision of section 251(2) and adding to the taxable income being 50% of interest claimed and allowed by the Assessing Officer - HELD THAT:- Both the above issues have been decided in favour of the assessee by in the case of same assessee for the A.Y. 2010-2011 [2018 (6) TMI 1280 - ITAT DELHI] - Decided in favour of assessee.
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