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Delhi HC: In Absence of Independent Inquiry, Authorities Cannot Rely on Property Broker Firms - (24 Feb 2022)

DIRECT TAXATION

Delhi High Court has held that in the absence of an independent inquiry, the revenue authorities cannot solely rely on the opinion of property broker firms and websites to determine the adequacy of rent received for invoking section 13(2)(b) of the Income Tax Act, 1961

Tags : DELHI HIGH COURT   INDEPENDENT INQUIRY  

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