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2008 (6) TMI 207 - KERALA HIGH COURTPayment of electricity charges by the lessee – claim of deduction on account of reimbursement of electricity charges by lessee – held that - assesseee originally returned entire rental income of Rs.27,60,000/- and later filed a revised return claiming deduction of Rs.5,40,000/- being reimbursement of electricity charges paid to the lessee - if at all assessee's claim is bonafide, assessee could have produced documents in the form of assessment order completed in the name of the lessee showing inclusion of Rs.5,40,000/- being the reimbursement received from the appellant. Since rental income originally returned by the assessee is a deduction in the computation of business income of the lessee, the amount subsequently paid by the assessee in the form of reimbursement of electricity charges should have been assessed in the hands of the lessee. In the absence of any clear evidence towards this, we feel the Tribunal was justified in assuming that original agreement providing for payment of electricity charges by the lessee continue to be operative
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