https://www.taxtmi.com/caselaws?id=209872 The Tribunal concluded that the addition made by the Assessing Officer on account of notional interest on the interest-free security deposit while determining the Annual Letting Value (ALV) under section 23(1)(a) was not permissible. The matter was remanded back to the Assessing Officer for re-determination in accordance with the Full Bench decision of the Hon'ble Delhi High Court. The appeals filed by the revenue were allowed for statistical purposes. en-us Fri, 27 May 2011 00:00:00 +0530 Tue, 09 Jul 2013 17:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209872 The Tribunal concluded that the addition made by the Assessing Officer on account of notional interest on the interest-free security deposit while determining the Annual Letting Value (ALV) under section 23(1)(a) was not permissible. The matter was remanded back to the Assessing Officer for re-determination in accordance with the Full Bench decision of the Hon'ble Delhi High Court. The appeals filed by the revenue were allowed for statistical purposes. Case-Laws Income Tax Fri, 27 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209872