TMI BlogCourt Rules No Notional Income for House Under Furnishing, Used for Business Purposes; Deletion of Additions Upheld.Notional income from house property - the building is under furnishing itself shows that it is being used and occupied by the assessee for the purpose of the business. Even otherwise there is no evidence that property is let or being used by the assessee for any other purposes - Additions to be deleted. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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