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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>Delhi High Court affirms Kanpur property's annual value at Rs. 2,400, citing Rent Restriction Act.</h1> The High Court of Delhi dismissed the petition concerning the annual letting value of a property in Kanpur, as the value set by the Kanpur Nagar ... Property, Reference The High Court of Delhi dismissed the petition regarding the annual letting value of a property in Kanpur, as the value was determined by the Kanpur Nagar Mahapalika at Rs. 12,000, resulting in an annual letting value of Rs. 2,400 for the petitioner. The court cited the decision in Sheila Kaushish v. CIT [1981] 131 ITR 435, stating that the value should be determined according to the Rent Restriction Act.

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