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2018 (3) TMI 1159 - HC - Income TaxIncome from house property - actual rent determination - application of provision of Section 23(1)(c) - contention of the assessee before the assessing officer was that the building being under construction during the relevant previous year, the same could not be taxed applying the provision of Section 23(1)(c) - Held that:- Any part of the property was vacant then only actual rent had to be taken and not any amount received or receivable on the basis of annual valuation. The decision in the case of RUSSEL PROPERTIES PVT. LTD.(1981 (11) TMI 43 - CALCUTTA High Court) as held Tribunal was correct in law in holding that the service and maintenance charges recovered from the lessees were not only towards the provision of lifts but also for other services rendered by the assessee, which squarely covers the points raised in this appeal and the ratio is in favour of the assessee. We, accordingly, dismiss this appeal.
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