Rental Income Taxed as House Property: Consistent 30% Deduction Applied, No Change in Tax Treatment for Assessee.

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....Taxability of rent received - Income from house property - the rule of consistency would certainly have a role to play here and we find that assessee had been having the same stand by treating the entire rentals as income from house property and claiming 30% standard deduction thereon. There is absolutely no case of divergent of facts in the case of the assessee. - AT....