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2016 (4) TMI 403 - HC - Income TaxMaintenance charges - AO adding a sum received as maintenance charges to the income of assessee for the reason that the agreement entered into for providing the services was a collusive agreement with a view to divert the rental income because the maintenance charges are an integral part of the licence agreement - CIT(A) and ITAT deleted the addition - Held that:- The CIT(A) as well as the Income Tax Appellate Tribunal have recorded a concurrent finding of fact that both the Companies are separate and the respondent assessee company is the service provider and has installed various equipments including lift, generators for the building in question and a separate agreement was entered with the tenant for providing the maintenance. No reason to include the income of maintenance charges earned by M/s. IHDP Home Interiors Exports Parks Pvt. Ltd. who is a separate assessee, in the hands of the assessee-company. - Decided against revenue
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