Shiela Kaushish vs Commissioner Of Income Tax

Whether the actual rent received by the assessee or the standard rent under the Delhi Rent Control Act should be taken to be the 'annual value' of the property within the meaning of section 23 of the Income Tax Act, 1961, where the building is governed by rent control legislation but the standard rent has not been fixed --- Held: Standard rent determinable under the Rent Act, not the actual rent received.