https://www.taxtmi.com/caselaws?id=289217 The ITAT ruled in favor of the assessee, directing the deletion of the addition of notional rental income on the unsold stock. The judgment emphasized the importance of legal impediments in determining the tax treatment of unoccupied commercial property and highlighted the necessity of considering such constraints in tax assessments. en-us Tue, 28 Jan 2020 00:00:00 +0530 Tue, 21 Jul 2020 08:44:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=289217 The ITAT ruled in favor of the assessee, directing the deletion of the addition of notional rental income on the unsold stock. The judgment emphasized the importance of legal impediments in determining the tax treatment of unoccupied commercial property and highlighted the necessity of considering such constraints in tax assessments. Case-Laws Income Tax Tue, 28 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=289217