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2021 (12) TMI 988 - AT - Income TaxDisallowing interest on delay in payment of rent to Bombay Port Trust u/s. 57(1)(iii) of the Act while assessing occupancy charges under the head "income from other sources" - HELD THAT:- This issue was very much before this tribunal and the tribunal had remanded the matter to examine all the expenses, which were raised in ground, which included this claim. The authorities below have clearly erred in holding that ITAT has not remanded this issue. The ITAT in concluding portion has clearly mention that various expenses claimed by the assessee require examination at the end of AO. As the amount involved is duly allowable as claimed. The plank of the authorities below in denying that this was not before ITAT is wrong and not sustainable. Hence, set aside the order of Ld. CIT(A) and decide the issue in favour of the assessee.
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