https://www.taxtmi.com/caselaws?id=790626 Alleged differential rental income from house property was held unsustainable where the assessee showed a COVID-19 waiver for April to June 2021, reduced rent for July 2021, and revised rent thereafter under an amended rent deed. The declared receipts were supported by GST annual return disclosure, credit notes, and invoices, and the record did not show actual receipt or accrual of any higher rent. On that basis, the ITAT deleted the addition, holding that the lower authorities could not sustain a differential rental addition without evidence of the higher amount being received or accruing. en-us Fri, 24 Apr 2026 00:00:00 +0530 Tue, 28 Apr 2026 07:29:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790626 Alleged differential rental income from house property was held unsustainable where the assessee showed a COVID-19 waiver for April to June 2021, reduced rent for July 2021, and revised rent thereafter under an amended rent deed. The declared receipts were supported by GST annual return disclosure, credit notes, and invoices, and the record did not show actual receipt or accrual of any higher rent. On that basis, the ITAT deleted the addition, holding that the lower authorities could not sustain a differential rental addition without evidence of the higher amount being received or accruing. Case-Laws Income Tax Fri, 24 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790626