Addition on account of notional rent u/s. 23(1)(a) - no addition ...

No deemed rent addition under Income Tax Act Section 23(1)(a) for properties still under construction or not ready.

January 8, 2020

Case Laws Income Tax AT

Addition on account of notional rent u/s. 23(1)(a) - no addition on account of notional deemed rent u/s.23(1)(a) can be made, once the property itself was either in the stage of construction or was not ready for use.

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Addition on account of notional rent u/s. 23(1)(a) - no addition ...

No deemed rent addition under Income Tax Act Section 23(1)(a) for properties still under construction or not ready.

January 8, 2020

Case Laws Income Tax AT

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