36 results for “house property”+ Section 45(3)clear
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Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
45)/4/5 of the IT. Act yet that does not mean that income assessable under section 68 has to be assessed under section 56. In the case before us, source of unexplained cash credits is not known and hence they cannot be linked to any known source/head of income including income from other sources. In order to constitute 'income from