22 results for “house property”+ Section 2(47)(v)clear
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In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed
Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar
47 Taxmann.Com 210 (Del) which has interpreted CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) undisclosed income unearthed during the search to imply incriminating material, as against the finding of the Delhi High Court in Filatex India Ltd. v. CIT- IV (2015) 229 Taxman 555 wherein it is held that during the assessment u/s 153A additions need