https://www.taxtmi.com/caselaws?id=23467 The High Court upheld the Tribunal's decisions on the assessment of annual letting value, property ownership, and the allocation of property income proportion. It affirmed that the assessee was the owner of the building, justified the assessment of the annual letting value in the assessee's hands, and denied the company's claim for depreciation due to lack of ownership evidence. The court upheld the allocation of property income proportion between the assessee and his wife, based on factual findings presented before the Tribunal. en-us Tue, 24 Oct 1989 00:00:00 +0530 Sat, 19 Dec 2009 15:11:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23467 The High Court upheld the Tribunal's decisions on the assessment of annual letting value, property ownership, and the allocation of property income proportion. It affirmed that the assessee was the owner of the building, justified the assessment of the annual letting value in the assessee's hands, and denied the company's claim for depreciation due to lack of ownership evidence. The court upheld the allocation of property income proportion between the assessee and his wife, based on factual findings presented before the Tribunal. Case-Laws Income Tax Tue, 24 Oct 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23467