https://www.taxtmi.com/caselaws?id=71971 The tribunal partly allowed the appellant's appeal. It permitted deductions for salary, bonus, and electricity charges necessary for tenant enjoyment from rental income, adjusting the property's annual value accordingly. The tribunal remanded the issue of additional rent assessment back to the CIT(A) for proper evaluation, as it was not initially contested. Regarding the inclusion of unrealized rent and municipal valuation, the tribunal also remanded the matter for further verification. The fourth ground of appeal was dismissed as it was not pursued during the hearing. en-us Fri, 29 Feb 2008 00:00:00 +0530 Fri, 29 Dec 2023 10:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=71971 The tribunal partly allowed the appellant's appeal. It permitted deductions for salary, bonus, and electricity charges necessary for tenant enjoyment from rental income, adjusting the property's annual value accordingly. The tribunal remanded the issue of additional rent assessment back to the CIT(A) for proper evaluation, as it was not initially contested. Regarding the inclusion of unrealized rent and municipal valuation, the tribunal also remanded the matter for further verification. The fourth ground of appeal was dismissed as it was not pursued during the hearing. Case-Laws Income Tax Fri, 29 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=71971