https://www.taxtmi.com/caselaws?id=423733 The Tribunal allowed the appeal, setting aside the impugned orders. It concluded that the tax authorities erred in adding notional rent to the assessee's income, given the genuine dispute and legal disability affecting the property's rentability. The Tribunal emphasized that Section 23(1)(c) does not apply when the property cannot be rented out due to external legal or physical constraints. Consequently, the interest charges under Sections 234A, 234B, and 234C were also quashed. en-us Thu, 28 Apr 2022 00:00:00 +0530 Tue, 14 Jun 2022 16:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423733 The Tribunal allowed the appeal, setting aside the impugned orders. It concluded that the tax authorities erred in adding notional rent to the assessee's income, given the genuine dispute and legal disability affecting the property's rentability. The Tribunal emphasized that Section 23(1)(c) does not apply when the property cannot be rented out due to external legal or physical constraints. Consequently, the interest charges under Sections 234A, 234B, and 234C were also quashed. Case-Laws Income Tax Thu, 28 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423733