Boltzen Pvt. Ltd. Versus ITO, Ward-3(1) New Delhi - Income Tax - ITAT DELHI - Tri - Notional Rental income - Taxable under the head income from house property - Vacant property - Held that - The assessee was not carrying out any business, but he was in occupation of the property. The AO has also alleged that the property had been kept vacant by the assessee for long time deliberately though it was a valuable property which was usable - As per section 22 since the assessee despite occupying the p................................... Income Tax - Case Laws
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