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        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.

        <h1>Notional interest income on security deposit not taxable under Income Tax Act</h1> The High Court of Bombay held that notional interest income on security deposit/advance rent is not to be considered in income from house property under ... - The High Court of Bombay ruled that notional interest income on security deposit/advance rent is not liable to be included in income from house property under Section 23(1)(a) of the Income Tax Act, 1961. The decision was based on a previous case Commissioner of Income Tax Vs. J.K. Investors (Bombay) Ltd. The Supreme Court dismissed the Revenue's Special Leave Petition against this decision on November 1, 2002. As a result, all three appeals were dismissed by the High Court.

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