https://www.taxtmi.com/highlights?id=48677 Taxability of notional rent - company having large registered office and does not have any other property - there is a statutory requirement under the Companies Act to have a registered office and there is no restriction or condition about the size - merely on the basis of the area of the office being large, the same cannot be said to be vacant property so as to attract the provision of section 23 - not taxable en-us Sat, 17 Aug 2019 07:56:20 +0530 Sat, 17 Aug 2019 07:56:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=48677 Taxability of notional rent - company having large registered office and does not have any other property - there is a statutory requirement under the Companies Act to have a registered office and there is no restriction or condition about the size - merely on the basis of the area of the office being large, the same cannot be said to be vacant property so as to attract the provision of section 23 - not taxable Highlights Income Tax Sat, 17 Aug 2019 07:56:20 +0530 https://www.taxtmi.com/highlights?id=48677