DCIT Vs Zen Matrix Private Limited (ITAT Ahmedabad)
Case ke facts
Zen Matrix Pvt Ltd ka case tha. Department ne fixed assets pe deemed rent maana aur stock-in-trade pe bhi addition kari.
Mudda (Issue)
Kya fixed assets pe deemed rent lagana theek hai aur stock-in-trade ka addition valid hai?
Faisla (Held)
ITAT ne bola, fixed assets pe deemed rent lag sakta hai. Lekin, stock-in-trade pe addition galat tha, wo hata di gayi.
Practical takeaway
Fixed assets agar vacant hai to deemed rent add ho sakta hai, lekin stock-in-trade pe addition ke liye sahi basis dikhana padega.
Original report: taxguru.in
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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: 2026-11-07.