https://www.taxtmi.com/caselaws?id=404828 The Tribunal allowed the appeal, directing the deletion of the addition on account of notional rental income for three interconnected flat units, treating them as a single unit. The decision emphasized the physical layout and ownership structure, supported by housing society certificates and previous tribunal decisions. The assessee's claim was upheld, and the Tribunal ruled in favor of treating the flats as self-occupied property, deleting the rental income addition. Other grounds raised were considered general and unnecessary for adjudication. en-us Wed, 17 Feb 2021 00:00:00 +0530 Thu, 04 Mar 2021 11:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404828 The Tribunal allowed the appeal, directing the deletion of the addition on account of notional rental income for three interconnected flat units, treating them as a single unit. The decision emphasized the physical layout and ownership structure, supported by housing society certificates and previous tribunal decisions. The assessee's claim was upheld, and the Tribunal ruled in favor of treating the flats as self-occupied property, deleting the rental income addition. Other grounds raised were considered general and unnecessary for adjudication. Case-Laws Income Tax Wed, 17 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404828