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2019 (2) TMI 274 - AT - Income TaxAddition as deemed rental income from a vacant property - Held that:- CIT(A) has not at all considered the provisions of section 23(1)(c) when the property remained vacant throughout the year. Restore this issue to the file of the CIT(A) with a direction to pass a speaking order in the light of the provisions of section 23(1)(c). Needless to say, CIT(A) shall decide the issue as per fact and law, after giving due opportunity of being heard to the assessee. Hold and direct accordingly. The grounds raised by the assessee are allowed for statistical purposes. Allowance of entire expenses on adhoc basis - Held that:- Considering the machinery repair and office repair expenses as not being personal in nature, the CIT(A) restricted the disallowance to ₹ 3 lakh. It is the submission of the ld. counsel for the assessee that in the subsequent year, the Assessing Officer has restricted the disallowance to 20% of such expenses. Considering the totality of the case, disallowance of ₹ 3 lakhs appears to be on higher side. Therefore, restrict the disallowance to ₹ 2.5 lakh. The ground raised by the assessee is partly allowed.
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