December 2020

Section 23, Rule 4 Amount of rent, as per leave and license agreement, which is not received cannot be considered as forming part of annual value merely on the ground that the assessee has not taken legal steps to recover the rent or that the licensee has deducted tax at source thereon

Jagdish T. Punjabi | Prachi Parekh
Chartered Accountants | Devendra Jain
Advocate

Keywords Search
Flip-Book Search
HTML View Search
Current Issue