https://www.taxtmi.com/caselaws?id=402611 The addition of rent received from members was not finally sustained on the merits because the appellate record was incomplete and key factual materials, including rental agreements, byelaws and a sketch of the leased area, had not been properly examined. The objections raised below appeared to rest on factual queries that were not shown to have been confronted to the assessee, and the treatment of similar receipts such as gym charges and a smaller rent receipt also remained unclear. The matter was therefore remitted to the first appellate authority for fresh consideration after giving the assessee adequate opportunity, and no merits determination on mutuality was made. en-us Mon, 04 Jan 2021 00:00:00 +0530 Thu, 07 Jan 2021 16:57:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402611 The addition of rent received from members was not finally sustained on the merits because the appellate record was incomplete and key factual materials, including rental agreements, byelaws and a sketch of the leased area, had not been properly examined. The objections raised below appeared to rest on factual queries that were not shown to have been confronted to the assessee, and the treatment of similar receipts such as gym charges and a smaller rent receipt also remained unclear. The matter was therefore remitted to the first appellate authority for fresh consideration after giving the assessee adequate opportunity, and no merits determination on mutuality was made. Case-Laws Income Tax Mon, 04 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402611