When valuation of property by stamp authority is higher than actual sale price, then before calculation of capital gain on such higher value, AO should refer capital asset to DVO for valuation even if not prayed for: ITAT
Assessee is liable to TDS on LTC allowance even if it comes to know about foreign travel by employees only at time of reimbursement of bills: ITAT
If rent is inextricably linked with business, it cannot be treated as income from house property : ITAT