Galaxy Developers Vs ACIT (ITAT Ahmedabad)
Case ke facts
Yaha ek builder ka case tha. Department ne unsold flats jo abhi bikke nahi the un par notional rent add kar diya aur land acquisition ka expense bhi kuch mana nahi tha.
Mudda (Issue)
Kya builder ke unsold stock par notional rent add ho sakta hai aur land acquisition ka expense allow ho sakta hai?
Faisla (Held)
ITAT ne notional rent ka addition hata diya aur land acquisition ka 10.31 lakh expense bhi allow kar diya, kyunki yeh AY 2017-18 tha jisme yeh rule lagu nahi tha.
Practical takeaway
Agar builder ho aur AY 2018-19 se pehle ke unsold flats hain to un par notional rent ka addition nahi hona chahiye. Land ke kharche ka sahi proof ho to wo bhi allow ho sakta hai.
Original report: taxguru.in
Aapke case mein bhi aisa hi mudda hai?
CGA ki team notice, appeal aur department proceedings mein kaam karti hai. Documents ke saath baat kariye.
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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: 2026-10-30.