Brigade Enterprises Ltd Vs Additional Commissioner Income Tax (Karnataka High Court)
Case ke facts
Ye case ek builder ka tha. Department ne company par notional rent ka tax laga diya jabki building ka abhi occupancy certificate hi nahi mila tha. Later, jab rent kamaaya to company ne wapas usko return mein dikhaya bhi.
Mudda (Issue)
Kya bina occupancy certificate wali building par notional rent ka tax lag sakta hai?
Faisla (Held)
Court ne bola, jab tak building ready nahi hai aur occupancy certificate nahi mila, tab tak notional rent lagana galat hai. Ye addition quash kar diya.
Practical takeaway
Agar building abhi tak officially use ke liye allowed nahi hai (occupancy certificate nahi hai), to us par notional rent add nahi hoga. Builder log apna OC ka status clearly record mein rakhein.
Original report: TaxGuru
Aapke case mein bhi aisa hi mudda hai?
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WhatsApp par poochiyeIncome tax notice ka jawabAur Income Tax faisle
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Yeh summary public report par aadhaarit general jaankari hai, legal advice nahi. Poora faisla padhne ke liye original source dekhiye. Published on cgaindia.com: 2026-09-03.