2015 (8) TMI 911 - HC - Income Tax

Annual value how determined - Held that - If once, we have settled the legal principles and which have to be applied in the cases falling under section 23(1)(a) of the Income Tax Act, 1961, then, these Appeals do not raise any substantial question of law.

Summary

The High Court of Bombay dismissed the appeals related to section 23(1)(a) of the Income Tax Act, 1961, as no substantial question of law was raised. No costs were awarded. (2015 (8) TMI 911 - BOMBAY HIGH COURT)