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2014 (9) TMI 1192 - AT - Income TaxElectricity expenses paid while computing the income from house property - taking the ALV u/s 23 as gross rent - HELD THAT:- ALV the relatable expenses that as in the present case the electricity charges paid by the assessee has to be deducted from the gross rent in view of the above proposition allowed by the Hon’ble Calcutta High Court and various Benches of this Tribunal. One more aspect to this issue is that even for the sake of consistency from last 30 years, Revenue is allowing the payment of electricity charges from gross rent. To support this, assessee’s ld. Counsel Shri Sunil Surana filed copy of the assessment order for the assessment year 2008-09 passed under section 143(3) vide order dated 30.09.2010, which was passed subsequent to the passing of the assessment order in the present case, whereby the deduction was allowed by the AO himself. Even for the sake of consistency also, the issue is decided in favour of the assessee.
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