Case Law Details
Case Name : Manpreet Singh Vs ITO (ITAT Delhi)
Related Assessment Year :
Courts :
All ITAT ITAT Delhi
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Issue – whether or not deduction under section 24(a) @ 30% of the annual value is available in respect of computation of income under the head ‘income from house property’ in respect of income from renting of terrace for installation of mobile antenna.
Facts :– Briefly stated, the relevant material facts of the case are as follow. The assessee before us, an individual, had received sums aggregating to Rs. 2,91,723 from Bharati Airtel Limited and Idea Cellular Limited, towards renting out its terrace for the use by these companies as places where as, mobile communication service...
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