Chapter XII-DA - SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME OF DOMESTIC COMPANY FOR BUY-BACK OF SHARES (From Section 115QA to Section 115QC)
Part C - Procedure for filing of return in respect of fringe benefits, assessment and payment of tax in respect thereof (From Section 115WD to Section 115WM)
Chapter XX-B - REQUIREMENT AS TO MODE OF ACCEPTANCE, PAYMENT OR REPAYMENT IN CERTAIN CASES TO COUNTERACT EVASION OF TAX (From Section 269SS to Section 269TT)
Income from house property: annual value of owned buildings and appurtenant land is taxable, excluding owner-occupied business portions. Income from house property is taxable by reference to the annual value of buildings and appurtenant lands owned by the assessee, excluding portions actually occupied by the owner for a business or profession the profits of which are chargeable to tax.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Income from house property: annual value of owned buildings and appurtenant land is taxable, excluding owner-occupied business portions.
Income from house property is taxable by reference to the annual value of buildings and appurtenant lands owned by the assessee, excluding portions actually occupied by the owner for a business or profession the profits of which are chargeable to tax.
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