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TMI BlogAddition on account of notional rent u/s.23 - whether or not the ALV of the properties held by the...Addition on account of notional rent u/s.23 - whether or not the ALV of the properties held by the assessee as stock-in-trade of its business as that a real estate developer is liable to be brought to tax in its hands under Sec.22? - the A.O was in error in assessing the notional lettable value of the flats held by the assessee as stock-in-trade of its business as that of a real estate developer. - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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