Taxes or Surcharge Collected by Assessee from tenants will form part of Gross Rent

HIGH COURT OF CALCUTTA Poddar Projects Ltd. Versus Commissioner of Income-tax IT Appeal Nos.115 & 846 of 2004 May 17, 2012 JUDGMENT Kalyan Jyati Sengupta, J. – Both the appeals involved common question of fact and law and as such were heard analogously. These appeals are directed against the judgment and order of the Special Bench (E) Kolkata of the learned Income Tax Appellate Tribunal (hereinafter in short as the learned Tribunal) dated 18th December 2003 in relation to assessment years 1997-98 in connection with TTA 38/2001. Both the appeals were admitted by an or...