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    <title>2016 (8) TMI 1229 - ITAT CHANDIGARH</title>
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    <description>The judge found the addition of rent on a property unjustified as the appellant provided sufficient evidence of transferring ownership to her daughter. The judge emphasized that the daughter&#039;s ownership was not disputed in previous years, ruling that the rental income should be assessed in her name. Consequently, the judge set aside the lower authorities&#039; orders and deleted the addition of Rs. 1,16,640 in the appellant&#039;s hands, allowing the appeal.</description>
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      <description>The judge found the addition of rent on a property unjustified as the appellant provided sufficient evidence of transferring ownership to her daughter. The judge emphasized that the daughter&#039;s ownership was not disputed in previous years, ruling that the rental income should be assessed in her name. Consequently, the judge set aside the lower authorities&#039; orders and deleted the addition of Rs. 1,16,640 in the appellant&#039;s hands, allowing the appeal.</description>
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