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2022 (9) TMI 597 - AT - Income TaxAddition in lieu of rent received - rental income in the nature of interest on deposits received by the assessee from its tenant - notional interest on interest free deposits for the purpose of computing assessee’s rental income - HELD THAT:- It has come on record that this tribunals’ co-ordinate bench’s order in assessee’s case [2018 (12) TMI 1958 - ITAT PUNE] itself has examined the very issue on merits while deciding the same against the department (supra). That being the case, we find no merit in the Revenue’s vehement arguments seeking to revive the impugned addition representing the notional interest on interest free deposits for the purpose of computing assessee’s rental income. CIT(A) findings under challenge stand upheld therefore.
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