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2020 (8) TMI 761 - AT - Income TaxIncome from house property - Deemed ownership - Interest free securities received - Estimation of income / rent (ALV) - rent/licence fee, which was paid by the occupiers to the sub-licensees to whom the assessee had sub-licensed the premises - CIT-A deleted the addition ignoring the annual letting value of the property known as West Tower was taxable as income from house Property - HELD THAT:- As decided in own case [2010 (11) TMI 798 - DELHI HIGH COURT], Tribunal examined the license agreement entered into between the NDMC and the assessee on the basis of which it has come to the conclusion that it is the NDMC, which is the "owner of the premises and remains to be the owner of the premises in question". In view of the decision of the Hon’ble Delhi High Court in the assessee’s own case on the similar issue, the present appeal is also covered in favour of the assessee. - Decided against revenue.
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