https://www.taxtmi.com/caselaws?id=249437 The ITAT dismissed the revenue's appeal on both issues regarding the addition of notional rent for a farm house and interest paid on a loan. The ITAT upheld the CIT(A)'s decision based on the tax effect being below the prescribed limit of Rs. 3 lakhs, citing CBDT guidelines and a Delhi High Court decision. The appeal was deemed non-maintainable and contrary to department policy, leading to the dismissal of the department's appeal. The judgment was delivered on 20th June, 2014. en-us Fri, 20 Jun 2014 00:00:00 +0530 Wed, 09 Jul 2014 18:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249437 The ITAT dismissed the revenue's appeal on both issues regarding the addition of notional rent for a farm house and interest paid on a loan. The ITAT upheld the CIT(A)'s decision based on the tax effect being below the prescribed limit of Rs. 3 lakhs, citing CBDT guidelines and a Delhi High Court decision. The appeal was deemed non-maintainable and contrary to department policy, leading to the dismissal of the department's appeal. The judgment was delivered on 20th June, 2014. Case-Laws Income Tax Fri, 20 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249437