THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. REENA JOSE
ITA/47/2020HC Kerala03 Apr 2024
Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR,HONOURABLE MR. JUSTICE SYAM KUMAR V.M.
For Respondent: THE PRINCIPAL COMMISSIONER OF INCOME TAX
house property;
(D)
Profits and gains of business or profession;
(E)
Capital gains;
(F)
income from other sources unless otherwise, provided in the Act.
(15) Section 56 provides for the chargeability of income of every kind which has
not to be excluded from the total income under the Act, only if it is not chargeable
to income-tax under
