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Case Law Details

Case Name : Chennai Properties & Investments Ltd vs. CIT (Supreme Court of India)
Related Assessment Year :
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Notable words:

It is our genuine belief that, every income that is received from a property is to be taxed as Income from House Property. Our belief is based on the various decisions favoring such belief. However the facts of recent case have forced us to give different thought.

Sections involved

Section 22 of Income Tax Act, 1961

Section 28 of Income Tax Act, 1961

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0 Comments

  1. prakash says:

    this is a good uudgement
    on my view, when income has treated as business income then all exp. related business exp. must allowable
    pls. if it is possible publish the full judgement

  2. BALAJI SAMUDRALA says:

    VERY INTERESTING JUDGEMENT BUT NO CLARITY ON EXPENSES TO BE CLAIMED AGAINST RENTAL INCOME. CAN WE CLAIM ADMINISTRATIVE EXPENSES AND DEPRECIATION ON LET OUT PROPRETY ? TO BE CLARIFIED.

  3. CA Amulya says:

    what if the assessee derives income from other sources along with the rental income from properties…

    What about the Interest on loan if the loan is taken as LAP ( Not a housing Loan)? Can the assessee shows the income under B/P and get the deduction of the Interest on loan??

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