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Citedby 367 docs - [View All]
M.S.M.M. Meyyappa Chettiar vs Commissioner Of Income-Tax on 5 December, 1949
Commissioner Of Income-Tax vs Tatavarthy Narayanamurthy ... on 23 October, 1970
Kailash Nath Bhargava vs Commissioner Of Income-Tax, U.P. ... on 25 September, 1961
Gordhandas T. Mangaldas vs Commissioner Of Income-Tax, ... on 25 September, 1942
Commissioner Of Income-Tax vs Kapoorchand Shrimal on 30 June, 1972

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Central Government Act
Section 25A in The Income- Tax Act, 1995
25A. 1 Special provision for cases where unrealised rent allowed as deduction is realised subsequently Where a deduction has been made under clause (x) of sub- section (1) of section 24 in the assessment for any year in respect of rent from property let to a tenant which the assessee cannot realise and subsequently during any previous year the assessee has realised any amount in respect of such rent, the amount so realised shall be deemed to be income chargeable under the head" Income from house property" and accordingly charged to income- tax (without making any deduction under section 23 or section 24) as the income of that previous year, whether the assessee is the owner of that property in that year or not.]