https://www.taxtmi.com/caselaws?id=59816 The ITAT upheld the Revenue authorities' decision on the interpretation of Section 23(2) of the Income Tax Act, ruling that the 10% ceiling under the proviso does not extend to all dwelling houses. The ITAT also affirmed the fair rental income assessment for a property in Bombay, finding the estimate reasonable and dismissing the appeals filed by the assessee. en-us Mon, 14 Jan 1985 00:00:00 +0530 Sat, 01 Jan 2011 12:50:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=59816 The ITAT upheld the Revenue authorities' decision on the interpretation of Section 23(2) of the Income Tax Act, ruling that the 10% ceiling under the proviso does not extend to all dwelling houses. The ITAT also affirmed the fair rental income assessment for a property in Bombay, finding the estimate reasonable and dismissing the appeals filed by the assessee. Case-Laws Income Tax Mon, 14 Jan 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=59816