https://www.taxtmi.com/highlights?id=70311 Deduction u/s. 24(a) equal to 30% - Rental income from fixture, fittings and amenities - separate agreements for let out of the property and for providing amenities - The principle of res judicata does not apply to tax proceedings, but the rule of consistency must be respected unless there are new facts. - the rule of consistency supports the claim of the assessee that the rental income from amenities must be treated as income from house property and is eligible for a deduction under section 24(a) of the Act - AT en-us Tue, 13 Jun 2023 13:22:15 +0530 Tue, 13 Jun 2023 13:22:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=70311 Deduction u/s. 24(a) equal to 30% - Rental income from fixture, fittings and amenities - separate agreements for let out of the property and for providing amenities - The principle of res judicata does not apply to tax proceedings, but the rule of consistency must be respected unless there are new facts. - the rule of consistency supports the claim of the assessee that the rental income from amenities must be treated as income from house property and is eligible for a deduction under section 24(a) of the Act - AT Highlights Income Tax Tue, 13 Jun 2023 13:22:15 +0530 https://www.taxtmi.com/highlights?id=70311