https://www.taxtmi.com/caselaws?id=332989 The appeal involved issues of disallowance under section 14A and set off of unabsorbed depreciation, which were withdrawn. The main dispute was the addition of notional rent as income from house property. The Tribunal ruled in favor of the assessee, a company partnered in a firm using the premises for business without rent, citing legal precedents that notional rent cannot apply when a partner firm operates from owned premises. The Tribunal deleted the notional rent addition, allowing the assessee's appeal. en-us Tue, 16 Aug 2016 00:00:00 +0530 Wed, 28 Sep 2016 13:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332989 The appeal involved issues of disallowance under section 14A and set off of unabsorbed depreciation, which were withdrawn. The main dispute was the addition of notional rent as income from house property. The Tribunal ruled in favor of the assessee, a company partnered in a firm using the premises for business without rent, citing legal precedents that notional rent cannot apply when a partner firm operates from owned premises. The Tribunal deleted the notional rent addition, allowing the assessee's appeal. Case-Laws Income Tax Tue, 16 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332989