https://www.taxtmi.com/caselaws?id=442525 The Tribunal allowed the appeal in part, deleting the addition of unexplained credits to the capital account as the relationship between the assessee and the deceased aunt was established, and the credits were from matured FDRs made by the aunt. However, the addition on account of income from house property was partly upheld, with the Tribunal accepting the assessee's claims for three properties but directing the AO to estimate fair rent for the fourth property due to the lack of efforts to let it out. en-us Wed, 31 May 2023 00:00:00 +0530 Mon, 04 Sep 2023 08:27:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442525 The Tribunal allowed the appeal in part, deleting the addition of unexplained credits to the capital account as the relationship between the assessee and the deceased aunt was established, and the credits were from matured FDRs made by the aunt. However, the addition on account of income from house property was partly upheld, with the Tribunal accepting the assessee's claims for three properties but directing the AO to estimate fair rent for the fourth property due to the lack of efforts to let it out. Case-Laws Income Tax Wed, 31 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442525