Treatment of rental receipts for the purpose of Income-tax - ...
Rental Income Exclusion: Tenant Never Occupied Property, No Additions to Taxable Income Under Review.
December 22, 2015
Case Laws Income Tax AT
Treatment of rental receipts for the purpose of Income-tax - Possession of the property was not taken by the tenant. Hence, the monies received by the assesses will not take the character of rentals - No additions - AT
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