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2012 (3) TMI 82 - ITAT DELHITaxability of income from licence fee and parking rent - Assessee claims it as income under the head income from house property and CIT (A) held it as income from other sources – assessee pleading rule of consistency - Held that:- Rule of res judicata is not applicable to the income-tax proceedings except where, there are no fresh facts and perpetuation of bonafide mistake made earlier is also not permitted by law. Further, reliance of the assessee that TDS had been deducted u/s 194I, applicable to the TDS on rent is also of no help. Since nowhere section 194I provides that it is applicable only to the rental income chargeable u/s 22 of the Act. Certain types of rent are also taxable u/s 56 "Income from other sources" . Therefore, order of CIT (A), is upheld – Decided against the assessee.
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