Tribunal held that  the amendment has been brought in the statute in S. 23(5) where in respect of unsold stock of properties held as ‘stock in trade’ for a period of two years from the date of obtaining the completion certificate from the competent authority, the annual value of the such property would be determined as ‘Nil’. There would be no addition towards deemed rental income in respect of unsold stock of properties held as ‘stock in trade’ for a period of two years from the date of obtaining the completion certificate from the competent authority. This specific provision has been brought in the statute from A.Y.2018-19 onwards. Hence, prior to A.Y.2018-19, there is no provision provided in the Act to tax the deemed rental income on unsold stock of properties lying as ‘stock in trade’ under the head ‘income from house property’. Considering the same held that, no addition on account of deemed rental income could be made in respect of unsold stock of flats held as ‘stock in trade’ up to A.Y.2017-18.(ITA NO.2735/MUM/2022 dt.03/04/2023)(AY 2014-2015)