https://www.taxtmi.com/caselaws?id=770853 ITAT Chandigarh held that rental income from land plots declared by the assessee for FY 2012-13 (AY 2013-14) could not be denied based on subsequent verification findings from 2016-17. The tribunal found that temporary structures (shades) constructed on the land for rental purposes may not have existed during the 2016-17 verification, but this did not invalidate the legitimately declared rental income from 2013-14. The Commissioner of Wealth Tax (Appeals) order was overturned, and the assessee's appeal was allowed. en-us Tue, 01 Apr 2025 00:00:00 +0530 Sat, 17 May 2025 08:39:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770853 ITAT Chandigarh held that rental income from land plots declared by the assessee for FY 2012-13 (AY 2013-14) could not be denied based on subsequent verification findings from 2016-17. The tribunal found that temporary structures (shades) constructed on the land for rental purposes may not have existed during the 2016-17 verification, but this did not invalidate the legitimately declared rental income from 2013-14. The Commissioner of Wealth Tax (Appeals) order was overturned, and the assessee's appeal was allowed. Case-Laws Wealth-tax Tue, 01 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770853