section 24 - Page 7

CIT vs Sampathammal Chordia (Madras High Court)

Commissioner Of Income-Tax Vs Sampathammal Chordia (Madras High Court)

Whether, on the facts and in the circumstances of the case and having regard to the provisions of Section 23 of the Income-tax act, 1961, the Appellate Tribunal was right in holding that only the actual rental receipts should be treated as annual letting value though the municipal authorities have fixed the annual value at a higher figure...

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CIT vs Tarachand Kalyanji (Bombay High Court)

Commissioner Of Income-Tax Vs Tarachand Kalyanji (Bombay High Court)

The question whether the charge was voluntary or involuntary will have to be decided with reference to the facts relating to the creation of such charge. If the charge is created voluntarily, it remains so, whether it is created before the amendment or after the amendment....

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CIT vs Parbutty Churn Law (Calcutta High Court)

Commissioner Of Income-Tax vs Parbutty Churn Law (Calcutta High Court)

Under Income-tax Act the annual value of the property is to be taken as a sum which the property might reasonably be expected to fetch. The annual value is no doubt a hypothetical sum. But what is to be taken into consideration is the whole of the consideration which the landlord receives from the tenant for his right to use and occupy t...

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