https://www.taxtmi.com/caselaws?id=366411 The Tribunal allowed the appeal, emphasizing the unique circumstances of the case where the property held as stock in trade was completed in February 2013, making immediate letting out impractical. The Tribunal's decision was based on the distinction between property held as stock in trade and property let out for rental income, as well as the legislative recognition of the need for a reasonable period for letting out such properties. The addition of notional rental income for unsold commercial space was deleted. en-us Fri, 24 Aug 2018 00:00:00 +0530 Tue, 04 Sep 2018 08:10:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366411 The Tribunal allowed the appeal, emphasizing the unique circumstances of the case where the property held as stock in trade was completed in February 2013, making immediate letting out impractical. The Tribunal's decision was based on the distinction between property held as stock in trade and property let out for rental income, as well as the legislative recognition of the need for a reasonable period for letting out such properties. The addition of notional rental income for unsold commercial space was deleted. Case-Laws Income Tax Fri, 24 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366411