https://www.taxtmi.com/caselaws?id=772051 Retrospective fixation of fair rent was held impermissible, but arrears could be computed by applying a 15% enhancement for each three-year period where the revision became due before vacation. The writ petition was entertained despite an appellate remedy because possession had already been handed over and the later demand created a live dispute on arrears. The court also held that tax deducted at source could not be recovered as rent arrears from the tenant, since the recipient's tax registration and refund remedy lay before the income tax authorities. Arrears were therefore to be worked out prospectively, excluding the TDS component. en-us Thu, 22 May 2025 00:00:00 +0530 Tue, 03 Jun 2025 08:50:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772051 Retrospective fixation of fair rent was held impermissible, but arrears could be computed by applying a 15% enhancement for each three-year period where the revision became due before vacation. The writ petition was entertained despite an appellate remedy because possession had already been handed over and the later demand created a live dispute on arrears. The court also held that tax deducted at source could not be recovered as rent arrears from the tenant, since the recipient's tax registration and refund remedy lay before the income tax authorities. Arrears were therefore to be worked out prospectively, excluding the TDS component. Case-Laws Income Tax Thu, 22 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772051