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“Section 31(1)(ii)”
Section References (mined)Section 31Section 31(1)(ii)1 judgments
The decision most relied on for Section 31(1)(ii) is DDIT, 31 CCH 32 (Bang.) (ii) Kamal Mishra vs. ITO, 19 SOT 251 (Del.) (iii) ACIT v. Dr. Prabha Sanghi (160 ITD 7), cited in 18 judgments on BharatTax.
Leading authorities on Section 31(1)(ii)
DDIT, 31 CCH 32 (Bang.) (ii) Kamal Mishra vs. ITO, 19 SOT 251 (Del.) (iii) ACIT v. Dr. Prabha Sanghi
160 ITD 7 · 2016 · ITAT
18
citing judgments
The annual letting value of properties that are not residential units, such as farm lands without any constructed residential unit, cannot be determined under section 22 of the Income Tax Act.
(i) Shakuntala Devi v. DDIT, 31 CCH 32 (Bang.) (ii) Kamal Mishra vs. ITO
19 SOT 251 · 2008 · ITAT
16
citing judgments
The annual letting value of a property can be deemed NIL under Section 23(1)(c) of the Income Tax Act when it is self-occupied with the intent of letting.
