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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>High Court rules for Revenue in Income-tax Act case for assessment years 1970-71 and 1971-72</h1> The High Court of Calcutta ruled in favor of the Revenue in a case related to the Income-tax Act, 1961 for assessment years 1970-71 and 1971-72. The court ... Annual Value, Lease, Property The High Court of Calcutta, in a judgment related to Income-tax Act, 1961 for assessment years 1970-71 and 1971-72, answered questions regarding the genuineness of leases and determination of real annual value. The court ruled in favor of the Revenue based on previous case law. The judgment was agreed upon by both judges.

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