Supreme Court · 1995 INSC 247 · Decided 4 April 1995
Commissioner of Income Tax, Calcutia v. Bijoy Kumar Almal
- Court
- Supreme Court of India
- Citation
- 1995 INSC 247 · [1995] 3 S.C.R. 170
- Case number
- CIVIL APPEAL No. 2298/1977
- Decided
- 4 April 1995
- Bench
- B.P. JEEVAN REDDY, G.T. NANAVATI (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 23, 26, 256(1)
Headnote
OF INCOME TAX, CALCUTIA v. BIJOY KUMAR ALMAL APRIL 4, 1995 [B.P. JEEVAN REDDY AND G.T. NANA VAT!, JJ.) Income-Tax Act, 1961: Sections 23 and 26 Explanation (As inserted by Taxation Laws (Amendment) Act, 1975) Income from House Proper­ ty-Computation of-Property owned by two or more owner or an undivided one-third share in a house which he was occupying for his own residence alongwith his brother and other co-shares. In the respondent's assessment, for the assessment D Year 1962-<i3, the I.T.O. deducted the amount specified in Section 23(2) from out of the annual letting
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