CIT vs Sampathammal Chordia (Madras High Court)

Madras High Court Commissioner Of Income-Tax vs Sampathammal Chordia Date- 15 July, 1998 Equivalent citations: 2000 245 ITR 290 Mad Author: R J Babu Bench: R J Babu, A Subbulakshmy JUDGMENT R. Jayasimha Babu, J. 1. The questions referred to us at the instance of the Revenue .are as follows : “1. Whether, on the facts and in the circumstances of the case and having regard to the provisions of Section 23 of the Income-tax act, 1961, the Appellate Tribunal was right in holding that only the actual rental receipts should be treated as annual letting value though the municip...