https://www.taxtmi.com/caselaws?id=273476 In the assessment for the year 2007-08, the Tribunal upheld the CIT(A)'s decision that income from sub-letting should be assessed under "income from house property" rather than "income from other sources." Additionally, the Tribunal confirmed the CIT(A)'s deletion of the disallowance made under Sec. 40A(2)(b) for excess rent paid, stating that the AO had not considered relevant facts. The Tribunal dismissed the revenue's appeal, upholding the CIT(A)'s orders in both instances. en-us Wed, 27 Jul 2011 00:00:00 +0530 Thu, 28 Jun 2018 16:49:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=273476 In the assessment for the year 2007-08, the Tribunal upheld the CIT(A)'s decision that income from sub-letting should be assessed under "income from house property" rather than "income from other sources." Additionally, the Tribunal confirmed the CIT(A)'s deletion of the disallowance made under Sec. 40A(2)(b) for excess rent paid, stating that the AO had not considered relevant facts. The Tribunal dismissed the revenue's appeal, upholding the CIT(A)'s orders in both instances. Case-Laws Income Tax Wed, 27 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=273476