https://www.taxtmi.com/caselaws?id=235314 The Tribunal dismissed the appeal, affirming the CIT(A)'s decision to delete the addition in the annual letting value based on notional interest on the interest-free deposit. The Tribunal relied on a Full Bench judgment of the Delhi High Court, holding that no addition could be made on account of notional interest on an interest-free deposit with the landlord under section 23(1)(a) of the Income Tax Act. en-us Fri, 06 Jan 2012 00:00:00 +0530 Fri, 19 Jul 2013 05:51:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235314 The Tribunal dismissed the appeal, affirming the CIT(A)'s decision to delete the addition in the annual letting value based on notional interest on the interest-free deposit. The Tribunal relied on a Full Bench judgment of the Delhi High Court, holding that no addition could be made on account of notional interest on an interest-free deposit with the landlord under section 23(1)(a) of the Income Tax Act. Case-Laws Income Tax Fri, 06 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235314