https://www.taxtmi.com/caselaws?id=208114 The High Court dismissed the appeals and upheld the Tribunal's decision. The Annual Letting Value (ALV) was determined based on the interim rent fixed by the Small Causes Court. Arrears of rent received in subsequent years were held to be taxable in the year of receipt as per Section 25B. Maintenance and other charges paid by the assessee were deemed deductible while computing the ALV. en-us Tue, 25 Jan 2011 00:00:00 +0530 Thu, 04 Jul 2013 09:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208114 The High Court dismissed the appeals and upheld the Tribunal's decision. The Annual Letting Value (ALV) was determined based on the interim rent fixed by the Small Causes Court. Arrears of rent received in subsequent years were held to be taxable in the year of receipt as per Section 25B. Maintenance and other charges paid by the assessee were deemed deductible while computing the ALV. Case-Laws Income Tax Tue, 25 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208114