https://www.taxtmi.com/caselaws?id=771777 ITAT Delhi upheld CIT(A)'s deletion of addition under house property income, finding assessee properly declared rent for owned areas and transferred rent to purchasers for sold areas with supporting documentation. Addition on unrealized debtors was also deleted based on consistency principle, as assessee followed same practice annually without Revenue objection. However, disallowance of construction expenses under section 40(a)(ia) was remanded to AO for fresh examination regarding TDS deduction claims and verification of material provisions before return filing. en-us Wed, 28 May 2025 00:00:00 +0530 Fri, 30 May 2025 08:55:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771777 ITAT Delhi upheld CIT(A)'s deletion of addition under house property income, finding assessee properly declared rent for owned areas and transferred rent to purchasers for sold areas with supporting documentation. Addition on unrealized debtors was also deleted based on consistency principle, as assessee followed same practice annually without Revenue objection. However, disallowance of construction expenses under section 40(a)(ia) was remanded to AO for fresh examination regarding TDS deduction claims and verification of material provisions before return filing. Case-Laws Income Tax Wed, 28 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771777