https://www.taxtmi.com/caselaws?id=244054 Consistent recognition of a tenancy in prior proceedings, together with the will and surrounding record, meant the estate's property could not be treated as self-occupied on the material before the ITAT. As the tenant's possession was established and the challenge to the lease arrangement could not be reopened in the present proceedings, the assessable rental income was confined to the actual rent received. No notional income on account of self-occupancy was justified. en-us Fri, 07 Feb 2014 00:00:00 +0530 Mon, 17 Feb 2014 19:41:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244054 Consistent recognition of a tenancy in prior proceedings, together with the will and surrounding record, meant the estate's property could not be treated as self-occupied on the material before the ITAT. As the tenant's possession was established and the challenge to the lease arrangement could not be reopened in the present proceedings, the assessable rental income was confined to the actual rent received. No notional income on account of self-occupancy was justified. Case-Laws Income Tax Fri, 07 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244054