Case Law Details
Case Name : Rockcastle Property Private Ltd Vs ITO (ITAT Mumbai)
Appeal Number : I.T.A. No. 7377/Mum/2018
Date of Judgement/Order : 18/05/2021
Related Assessment Year : 2012-13
Courts :
All ITAT ITAT Mumbai
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Rockcastle Property Private Ltd Vs ITO (ITAT Mumbai)
As per the provisions of Section 23(1)(b), annual value shall be deemed to be the actual rent received or receivable by the assessee. The proviso provides for deduction of municipal taxes levied by any local authority. As per E
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