Tribunal held that notional addition of rental income by making an adhoc increase of 10% over and above value assessed in previous year is without any basis. Directed to be deleted. (AY. 2014-15, 2013-14, 2014-15)
Shahrukh Khan v. DCIT (2021) 209 TTJ 356 / 197 DTR 1 (Mum.)(Trib.)
S. 22 : Income from house property-Notional addition of rental income by making an adhoc increase of 10% over and above value assessed in previous year is without any basis-Addition is deleted. [S. 23, 24]