Income from house property: annual value of buildings and appurtenant land is chargeable, excluding portions used for business. Chargeability of the annual value of buildings and appurtenant land to tax under the head Income from house property, with an exclusion for portions occupied by the assessee for business or profession whose profits are chargeable under the business/professional head.
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 buildings and appurtenant land is chargeable, excluding portions used for business.
Chargeability of the annual value of buildings and appurtenant land to tax under the head Income from house property, with an exclusion for portions occupied by the assessee for business or profession whose profits are chargeable under the business/professional head.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.