Assessee a real estate developer, had shown closing stock of several flats/shops, however no rental income had been offered in respect of such properties. The AO estimated the deemed  rental income in respect of unsold flats which are held as stock in trade. CIT(A) deleted the addition. On appeal by revenue the Tribunal  )affirmed the order of the CIT(A). Relied on  CIT v. Neha Builders (P.) Ltd(2008) 296 ITR 661 (Guj)(HC)(AY. 2017-18)