https://www.taxtmi.com/caselaws?id=196364 The Tribunal partly allowed the appeal by directing the computation of Annual Letting Value (ALV) as per municipal rateable value and deleting the addition under section 69B due to insufficient corroborative evidence. The assessee's arguments regarding ALV estimation and investment in Pawna land were considered, resulting in adjustments to the income from house property assessment. The Tribunal emphasized the importance of substantial evidence in making additions under section 69B of the Income Tax Act, 1961. en-us Fri, 17 Jul 2015 00:00:00 +0530 Tue, 28 Nov 2017 21:25:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=196364 The Tribunal partly allowed the appeal by directing the computation of Annual Letting Value (ALV) as per municipal rateable value and deleting the addition under section 69B due to insufficient corroborative evidence. The assessee's arguments regarding ALV estimation and investment in Pawna land were considered, resulting in adjustments to the income from house property assessment. The Tribunal emphasized the importance of substantial evidence in making additions under section 69B of the Income Tax Act, 1961. Case-Laws Income Tax Fri, 17 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=196364