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2012 (10) TMI 577 - AT - Income TaxClaim of deduction of Lease Rent - disallowance from income from the House Property - Held that:- Assessee submitted that the lease rent paid by it to the NOIDA is actually tax levied to a local authority in respect of the property in question u/s 23 also he had produced a copy of the allotment letter of the said property in support before the CIT (A) but the same has not been considered. Remand the matter to the file of the AO to decide the issue afresh considering the contents of lease deed and any other documents filed by assessee to establish his contention - in favour of assessee fir statistical purposes.
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