https://www.taxtmi.com/caselaws?id=67736 Comparable rental evidence and a rateable-value certificate supported the assessee's disclosed annual letting value of a flat, while the Revenue failed to produce cogent material for estimating rent at a lower monthly figure; the higher estimate was rejected and the disclosed value accepted. The proposed enhancement of household expenses was also unsupported, as prior accepted expenses and the family's overall spending did not justify increasing the figure; the addition was deleted. The ITAT therefore set aside both additions and granted relief to the assessee. en-us Wed, 16 Apr 1980 00:00:00 +0530 Mon, 14 Mar 2011 12:50:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67736 Comparable rental evidence and a rateable-value certificate supported the assessee's disclosed annual letting value of a flat, while the Revenue failed to produce cogent material for estimating rent at a lower monthly figure; the higher estimate was rejected and the disclosed value accepted. The proposed enhancement of household expenses was also unsupported, as prior accepted expenses and the family's overall spending did not justify increasing the figure; the addition was deleted. The ITAT therefore set aside both additions and granted relief to the assessee. Case-Laws Income Tax Wed, 16 Apr 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67736