Income from house property - ALV u/s 23(1) of property prior to ...
Case Laws Income Tax
July 6, 2019
Income from house property - ALV u/s 23(1) of property prior to Occupancy Certificate (OC) - the property was legally not occupiable and not occupied hence the contention that without waiting for OC, the entire period during which the Assessee could have let this property, tax on notional basis should be charged is fallacious - not taxable
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