Addition of Deemed Rent cannot be made in respect of a Non-Habitable Residential Flat: ITAT

Clipped from: https://www.taxscan.in/addition-of-deemed-rent-cannot-be-made-in-respect-of-a-non-habitable-residential-flat-itat-read-order/254874/?utm_source=izooto&utm_medium=push_notifications&utm_campaign=Addition%20of%20Deemed%20Rent%20cannot%20be%20made%20in%20respect%20of%20a%20Non-Habitable%20Residential%20Flat:%20ITAT The Income Tax Appellate Tribunal ( ITAT ), Kolkata Bench, has recently, in an appeal filed before it, held that addition of deemed rent cannot be

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