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    <title>Income from Property: Interest-Free Deposit to Sister Concerns Deemed Tax Evasion Device for Reducing Tax Liability.</title>
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    <description>Addition of income from House Property - estimation of ALV - Interest free security deposit received by the assessee was advanced to sister concerns without any interest and no income has been reflected by the assessee against the same - the whole exercise was a colourable device to reduce overall tax burden.</description>
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      <description>Addition of income from House Property - estimation of ALV - Interest free security deposit received by the assessee was advanced to sister concerns without any interest and no income has been reflected by the assessee against the same - the whole exercise was a colourable device to reduce overall tax burden.</description>
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