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2009 (3) TMI 58 - GUJARAT HIGH COURTCompensatory service charges – taxable under head “Income from Property” or “Income from Other Sources” - two of the four co-owners having been assessed separately under two different heads, accordingly, in case of respondent-assessee, revenue can’t club the incomes under the head “Income from Property” - Tribunal rightly hold that compensatory service charges cannot be included in the annual letting value - Learned advocate for the applicant was not in a position to point out that any remedial action has been taken in so far as assessments of the other two co-owners are concerned - Decided in favor of the assessee
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