https://www.taxtmi.com/caselaws?id=781689 ITAT (Ahmedabad) allowed the assessee's appeal against addition of deemed rent for five vacant Mumbai flats, finding bona fide efforts to let and intention to let sufficient under section 23(1)(c), so the addition is unsustainable. The Tribunal upheld the addition of notional rent for the office premises at Hariom Chambers, rejecting exemption under section 22 for lack of business/professional activity. Alternatively, the Tribunal allowed the assessee to treat the office as self-occupied and deem Ruby Villa, Indore, as let out, directing recomputation of income from house property. en-us Thu, 06 Nov 2025 00:00:00 +0530 Wed, 19 Nov 2025 08:52:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781689 ITAT (Ahmedabad) allowed the assessee's appeal against addition of deemed rent for five vacant Mumbai flats, finding bona fide efforts to let and intention to let sufficient under section 23(1)(c), so the addition is unsustainable. The Tribunal upheld the addition of notional rent for the office premises at Hariom Chambers, rejecting exemption under section 22 for lack of business/professional activity. Alternatively, the Tribunal allowed the assessee to treat the office as self-occupied and deem Ruby Villa, Indore, as let out, directing recomputation of income from house property. Case-Laws Income Tax Thu, 06 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781689