1984 (3) TMI 158 - AT - Income Tax

Summary

The ITAT Gauhati reversed the direction to allow salary of Chowkidar as deduction in computing income from property. Electricity charges can be excluded from gross rental receipts if proven to be part of rent. Assessee can challenge levy of interest under ss. 139(8) and 217(1A) along with other grounds. The appeal partly succeeded.