S. 4 : Charge of income-tax-Mesne profits-Interest-Derived from tenant-Assessable as revenue receipts – Insertion of section 25B is clarificatory in nature. [S. 22, 23(1), 25B, Code of Civil Procedure, 1908, S. 2(12)]
Skyland Builders P. Ltd. v. ITO (2020) 429 ITR 255 / 121 taxmann.com 251 / 276 Taxman 395 / 317 CTR 489 / 195 DTR 305 (Delhi)(HC)