Deemed owner u/s.22 - rental income - Assessee is only a ...

Rental Income of Licensee Not Assessable as House Property Income u/s 22 and 27(iiib) of Income Tax Act.

September 5, 2016

Case Laws Income Tax AT

Deemed owner u/s.22 - rental income - Assessee is only a licencee - the provisions of Sec.22 read with Sec.27(iiib) of the Act are not attracted and hence the income in question cannot be assessed under the head “Income from House Property”. - AT

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Deemed owner u/s.22 - rental income - Assessee is only a ...

Rental Income of Licensee Not Assessable as House Property Income u/s 22 and 27(iiib) of Income Tax Act.

September 5, 2016

Case Laws Income Tax AT

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