Supreme Court · 1981 INSC 142 · Decided 18 August 1981
Shiela Kaushish v. Commissioner of Income-Tax, Delhi
- Court
- Supreme Court of India
- Citation
- 1981 INSC 142 · [1982] 1 S.C.R. 309
- Case number
- CIVIL APPEAL No. 2110/1978
- Decided
- 18 August 1981
- Bench
- P.N. BHAGWATI, BAHARUL ISLAM (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 23(l), 23(1), 256, 23; Rent Control Act Section 9, 12, 6
Headnote
Income Tax Act, 1961, S. 23(l)-lnco111efrom house property-Chargeability to income tax-" Annual value" of building-Determination of-fVhether standard rent determinable under provisions of Rent Act or actual rent received by landlord from tenant. Words and Phrases-" Annual and let out different portions under different tenancies comn1encing on different dates. Later on a new lease was entered into between the assessee and her tenant for letting out of the entire warehouse and the assessee started receiving rent at the rate of Rs. 34,797/- per month in respect of
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