54 results for “house property”+ Section 2(30)clear
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In the result, Revenue’s appeal is dismissed
Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member
house property of ` 3,18,989 as business income and the addition of ` 1,36,709, made by the Assessing Officer are held to be unjustified. Accordingly, these additions are deleted while confirming the impugned order passed by the learned CIT(A). Thus, ground no.2 & 3, raised by the Revenue are dismissed. 12. In ground no.4, raised by the Revenue