S. 23 : Income from house property-Annual value-Unsold units in commercial complex held as stock-in-trade-Notional value cannot be assessed-Reassessment beyond four years held to be not valid-Reassessment with in four years and assessment completed under section 143(1)-Reassessment is valid. [S. 22, 23(5), 24(a), 143(1)(143(3), 147, 148]

S. 22 : Income from house property-Security deposit-Notional addition-Matter remanded.[S.24(a)]

S. 22 : Income from house property-Main object warehousing and supply-chain solutions-Earning of rental income sans any amenities to tenants-Not an engagement in systematic business activity of letting out properties-Income to be treated as income from house property. [S. 24(a), 28(i)]

S. 22 : Income from house property-Income from other sources-Ownership was with the assessee despite the sale of property-Rental income assessable as Income from house property-Entitle to statutory deduction of 30%. [S. 24(a), 56]

S. 14A : Disallowance of expenditure-Exempt income-No exempt income earned during year-Failure by Assessing Officer to record satisfaction-Disallowance not permissible. [S. 14A(2), R.8D]

S. 14A : Disallowance of expenditure-Exempt income-Determining disallowance at 0.5 Per Cent. of average value of investments-Disallowance in accordance with law.[R.8D]

S. 14A : Disallowance of expenditure-Exempt income-Co-Operative Society-Provision is not applicable. [S.80P]

S. 14A : Disallowance of expenditure-Exempt income-Apportionment of interest-Not recording of satisfaction. [R. 8D(2)(iii)]

S. 14A : Disallowance of expenditure-Exempt income-Administrative expenses-Suo motu disallowance-Order of CIT(A) deleting the addition made by the Assessing Officer was affirmed. [R. 8D]

S. 14A : Disallowance of expenditure-Exempt income-No e exempt income for relevant assessment year-No disallowance can be made. [R.8D]