THE VIDHARBHA PREMIER CO-OPERATIVE HOUSING SOCIETY LTD,,NAGPUR vs. TAX RECOVERY OFFICER, RANGE-6, NAGPUR

In the result these appeals by the assessee and revenue stand allowed for statistical purposes

Bench: Shri Shamim Yahya & Shri Ram Lal Negi..

House property income was duly offered for taxation. 25) That the words 'attributable to' used in the provision of section 80P(2)(a)(i) has to be given a wider term. By use of the term, the legislature intended to cover receipts from sources other than the actual business of the Assessee. All incomes which are incidental and ancillary