Case Law Details
Case Name : Oberoi Hotels Pvt. Ltd. Vs DCIT (ITAT Kolkata)
Related Assessment Year : 2007-08
Courts :
All ITAT ITAT Kolkata
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Brief of the Case
ITAT Kolkata held In the case of Oberoi Hotels Pvt. Ltd. vs. DCIT that the AO while applying clause (a) of Section 1 to Section 23, failed to appreciate that in the present case actually let out the property being a farm house is on rent to EIH Limited and if a property is actually let out, then the expectation of its letting out becomes an actual reality and such property cannot be expected to let from year to year at any figure higher than the rent which is being produced actu
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Very appreciated that you put the “ratio decidendi” title. Thank you