https://www.taxtmi.com/caselaws?id=58769 The appellate court partially allowed the appeal filed by the Department, modifying the Appellate Assistant Commissioner's order to eliminate the income of Rs. 641 initially assessed by the Income Tax Officer. The court upheld the Department's argument that provisions resulting in a loss under the head of 'house property' should be disregarded, emphasizing the interpretation of 'income' within the statutory framework. en-us Thu, 24 Jan 1985 00:00:00 +0530 Tue, 21 Dec 2010 18:40:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58769 The appellate court partially allowed the appeal filed by the Department, modifying the Appellate Assistant Commissioner's order to eliminate the income of Rs. 641 initially assessed by the Income Tax Officer. The court upheld the Department's argument that provisions resulting in a loss under the head of 'house property' should be disregarded, emphasizing the interpretation of 'income' within the statutory framework. Case-Laws Income Tax Thu, 24 Jan 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58769