TMI BlogRevision u/s 263 - Deemed rental value - income from house property - applicability of provisions u/sec....Revision u/s 263 - Deemed rental value - income from house property - applicability of provisions u/sec. 23(5) - The ITAT found that the Pr.CIT's order was justified in directing a fresh assessment concerning the determination of deemed rental value under section 23(5) of the Act, thus upholding the jurisdiction under section 263 for this matter. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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