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In the result, assessee’s appeal stands partly allowed
Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member
House Property. 3. Any other ground of appeal that may be raised at the time of hearing of the appeal.” 37. In this case, the assessee, for the year under consideration, filed its return of income on 29/09/2011, under section 139(1) of the Income Tax Act, 1961 ("the Act") disclosing total income of ` 15,03,450 and agricultural income