Tribunal held that when the fair rent is not available. AO is directed to take let out value of property as per determination value by Cantonment Board to determine annual fair value. (ITA No. 2020/del/2017, dt. 14.06.2019)(AY. 2009-10, 2010-11)
Radhika Roy v. DCIT (2019) 200 TTJ 665 / 73 ITR 239 / 180 DTR 329(Delhi)(Trib), www.itatonline.org Dr. Prannoy Roy v. DCIT (2019) 200 TTJ 665 / 73 ITR 239 (Delhi)(Trib.), www.itatonline.org
S. 22 : Income from house property -Fair rent not available–AO is directed to take let out value of property as per determination value by Cantonment Board to determine annual fair value.[S. 24]