Case Law Details
Case Name : CIT Vs Tip Top Typography (Bombay High Court)
Appeal Number : Income Tax Appeal no.1213 of 2011
Date of Judgement/Order : 08/08/2014
Related Assessment Year :
Courts :
All High Courts Bombay High Court
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Bombay High Court has explained the law in the case of CIT vs. Tip Top Typography on three issues related to determination of Annual value in calculation of Income from House property:-
(i) whether the municipal valuation of the property was binding on the Assessing Officer
(ii) whether
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This judgement has categorically stated the the Assessing Officer’s discretionary power is to be used with discretion and in any case cannot be autocratic.