TMI BlogTaxability of notional rent - company having large registered office and does not have any other...Taxability of notional rent - company having large registered office and does not have any other property - there is a statutory requirement under the Companies Act to have a registered office and there is no restriction or condition about the size - merely on the basis of the area of the office being large, the same cannot be said to be vacant property so as to attract the provision of section 23 - not taxable ..... X X X X Extracts X X X X X X X X Extracts X X X X
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