Osho Developers Vs ACIT (ITAT Mumbai)
Case ke facts
Builder ne flats unsold chhod diye aur stock-in-trade mein dikhaya. Department ne un par bhi notional ALV se rent ka addition kar diya for A.Y. 2014-15.
Mudda (Issue)
Kya unsold flats (stock-in-trade) par notional rent addition valid hai?
Faisla (Held)
ITAT ne kaha, builder ke unsold flats par jab tak rent actual mein nahi aata, tab tak notional ALV se rent ka addition nahi ho sakta. Addition hata diya.
Practical takeaway
Jo flats stock-in-trade mein hain aur unsold hain, un par jab tak actual rent nahi mil raha, notional rent nahi lagega. Apni books mein position saaf dikhayein.
Original report: TaxGuru
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.
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.