Case Law Details
Case Name : CIT Vs. Moni Kumar Subba (Delhi High Court)
Related Assessment Year :
Courts :
All High Courts Delhi High Court
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CIT Vs. Moni Kumar Subba (Delhi High Court – Full Bench) – In the instant case, it was held that that in a case where the Assessing Officer finds that the actual rent received is less than the fair rent due to the fact that the assessee has received very free deposit undertake high interest security deposit, he may necessary actions to determine the fair rent under section 23(1)(a) of the Act. But any notional interest determined on the interest free security deposit cannot be considered for determining the fair rent. Also,
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hi
please provide the information about if property is vacant on time of submission of return but after that the property is let out then what is the need of tax or return procedure for any manner.
if required any procedure then tell me about procedure.
thanks !
cud u pl educate the latest on service tax on rental income 4m commercial bldg?