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Income Tax - Highlights / Catch Notes

Home Highlights February 2019 Year 2019 This

Rental income - annual value determination made by the AO merely ...

Income Tax

February 16, 2019

Rental income - annual value determination made by the AO merely on the basis of the rent paid by the earlier tenant in the premises - The annual value as available u/s 23 can definitely be assessed on the normal expectation of the rent receivable or received in the relevant previous year.

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