COMMISSIONER OF INCOME TAX DELHI CENTRAL III vs. MONI KUMAR SUBBA

house property. The legal position as put forward by Mr. Sabharwal is correct and there cannot be any quarrel about the same. The entire question is as to how to determine the „fair rent‟ when the property is already let out, particularly when the assessee, as landlord has received a huge amount of security deposit from the tenant, which gives

DCIT, CIRCLE-7(1), DELHI vs. DLF LIMITED, DELHI

In the result, the appeal filed by the assessee stand allowed for statistical purposes

Bench: SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER, SHRI SUDHIR PAREEK, JUDICIAL MEMBER | ITA NO. 674/Del/2024 | | A.YR.: 2018-19 | | DLF LIMITED, | | 9TH FLOOR, DLF CENTRE, | | SANSAD MARG, | | NEW DELHI – 110 001 | | (PAN: AAACD3494N) | | (APPELLANT) | | VS. NATIONAL FACELESS ASSESSMENT CENTRE, NEW DELHI | | (RESPONDENT) | AND | ITA NO. 712/DEL/2024 | | AY 2018-19 | | DCIT, CIRCLE 7(1), | | NEW DELHI | | ROOM NO. 404, 4TH FLOOR, | | C.R. BUILDING, | | I.P. ESTATE, NEW DELHI – 2 | | (RESPONDENT) | | VS.