Supreme Court · 1976 INSC 176 · Decided 17 August 1976
Commissioner of Income-Tax, Lucknow v. Madho PD. Jatia
- Court
- Supreme Court of India
- Citation
- 1976 INSC 176 · [1977] 1 S.C.R. 202
- Case number
- CIVIL APPEAL No. 150/1971
- Decided
- 17 August 1976
- Bench
- HANS RAJ KHANNA, R.S. SARKARIA, JASWANT SINGH (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 9
Headnote
F G H 202 COMMISSIONER OF INCOME-TAX, LUCKNOW v. MADHO PD. JATIA August 17, 1976 (H. R. KHANNA, R. S. SARKARIA AND JASWANT SINGH, JJ.) Indian Income Tax Act, 1922-S. 9-lrrecoverable rent-If could be deducted from income from property of only one year-Exemption-If could be f;ivm only once. While rejected the claim for exclusion of the remainder during the three subsequent assessment years. Before the Tribunal the authorities contended that no. deduction could be claimed by the assessee for more than one assessment year. The Tribunal held that to the extent the irrecoverable rent had not
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