The shed owned by the assessee was a business asset and in case ...
Taxpayer's Shed Deemed Business Asset, Section 23(1) Not Applicable, No Notional Rent Income Calculated.
December 5, 2013
Case Laws Income Tax AT
The shed owned by the assessee was a business asset and in case of business asset, provisions of Section 23(1) are not applicable - No notional income (rent) can be computed - AT
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