https://www.taxtmi.com/caselaws?id=446590 Rental receipts disclosed in the return under the head income from house property, with deduction claimed under section 24(a), could not be assessed again as business income when the same income had already been offered to tax and there was no substantive dispute on disclosure. On those facts, the addition sustained by the first appellate authority was not supportable, and the receipt could not be taxed twice under a different head. The assessee succeeded and the addition was directed to be deleted. en-us Wed, 15 Nov 2023 00:00:00 +0530 Thu, 07 Dec 2023 07:18:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446590 Rental receipts disclosed in the return under the head income from house property, with deduction claimed under section 24(a), could not be assessed again as business income when the same income had already been offered to tax and there was no substantive dispute on disclosure. On those facts, the addition sustained by the first appellate authority was not supportable, and the receipt could not be taxed twice under a different head. The assessee succeeded and the addition was directed to be deleted. Case-Laws Income Tax Wed, 15 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446590