Tribunal held that ;notional interest on interest-free security deposit cannot be added while computing annual value .(ITA No.4038/Del/2013, dt. 12.10.2018)(AY. 2006-07)
DCIT v. Moni Kumar Subha (Delhi)(Trib),www.itatoline.org
S. 23 : Income from house property – Annual value – Notional interest on interest-free security deposit cannot be added while computing annual value [ S.23(1) (b), 23(1)(ii) ]