https://www.taxtmi.com/caselaws?id=789649 Notional rental income additions require credible, locality-specific evidence; a fair market rent estimate based on a different city or an uncorroborated inspector's report was insufficient, so the addition was deleted. Salary paid to a family member in a business context was also held allowable where services were rendered, the payment was longstanding, business turnover and profits increased, and the amount was taxed in the recipient's hands; the disallowance was therefore deleted. The stated principle is that neither notional rent nor related-party salary can be rejected without a reasoned finding, supported by evidence, that the amount is unreasonable on the facts. en-us Thu, 12 Feb 2026 00:00:00 +0530 Sat, 11 Apr 2026 08:53:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789649 Notional rental income additions require credible, locality-specific evidence; a fair market rent estimate based on a different city or an uncorroborated inspector's report was insufficient, so the addition was deleted. Salary paid to a family member in a business context was also held allowable where services were rendered, the payment was longstanding, business turnover and profits increased, and the amount was taxed in the recipient's hands; the disallowance was therefore deleted. The stated principle is that neither notional rent nor related-party salary can be rejected without a reasoned finding, supported by evidence, that the amount is unreasonable on the facts. Case-Laws Income Tax Thu, 12 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789649