Determination of Annual Value u/s. 23(l)(a) - Assessee has ...

Assessee assigns "NIL" value to vacant shops u/s 23(1)(a) of Income Tax Act, complying with regulations.

February 10, 2017

Case Laws Income Tax AT

Determination of Annual Value u/s. 23(l)(a) - Assessee has rightly assigned “NIL” Annual Lettable Value of the impugned 16 shops which were ready to be let out during the year but remained vacant throughout the year - AT

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Determination of Annual Value u/s. 23(l)(a) - Assessee has ...

Assessee assigns "NIL" value to vacant shops u/s 23(1)(a) of Income Tax Act, complying with regulations.

February 10, 2017

Case Laws Income Tax AT

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