727 results for “house property”+ Section 153(1)clear
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In the result, ground No.4 taken by assessee in assessment year
Bench: Shri R.C. Sharma (Am) & Shri Pawan Singh (Jm)
1) can be made only when the assessee while computing the total income, claims any expenditure which is or can be said to be attributable for earning of the exempt income i.e. income which do not form part of the total income. Such a disallowance can be made/quantified in accordance with the provisions of sub-section (2) of section