Computation of income from house property - the land does not ...
Exclude Lease Rental from Annual Value Calculation for Taxpayer-Owned Superstructure on Leased Land.
May 3, 2018
Case Laws Income Tax AT
Computation of income from house property - the land does not belong to the assessee and the superstructure belongs to the assessee. - for computing the annual rental value of the building, the lease rental paid or payable by the assessee as per lease deed has to be excluded. - AT
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