1985 (8) TMI 137 - AT - Income Tax

Summary

The original assessment for the asst. yr. 1981-82 included income from a house property in Spain. The ITO later included income from a vacant house in U.K. The CIT (A) ruled in favor of the assessee, stating the property was vacant due to employment in India. The ITAT MADRAS-A upheld the CIT (A) decision, confirming relief under s. 23(3) and dismissing the appeal. (Case Citation: 1985 (8) TMI 137 - ITAT MADRAS-A)