Without change in facts, situation or law, no different stand can be taken. Rent taken as house property income not business
March 15, 2016
Income Tax, ITAT, Judgments
In case there is no change in the facts, situation or in law, the Revenue cannot be allowed to adopt a different stand. Rental income is treated as income from house property and not income from profession or profession. Case Details: INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” Asstt. …