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2017 (8) TMI 752 - HC - Income TaxNature of receipt towards Rent and maintenance charges - treatment as income - whether the amount received in trust for a specific performance and, therefore, should not be treated as an income in the hands of the Assessee - Held that:- This Court having decided the issue of maintenance charges in favour of the Revenue and against the Assessee for AY 2007-08, there is no reason, particularly, without any change in the circumstances in the present AY i.e. 2008-09, for the Court to take a different view in the matter as far as the maintenance charges are concerned. Treatment of ground rent - Held that:- The Court finds that the decisions of the ITAT, and even the decision of this Court for AY 2007-08, did not specifically deal with the issue of ground rent. They appear to have treated both the maintenance charges and ground rent alike whereas the decisions of the ITAT in favour of the Assessee, even for the earlier AYs, were specific to the issue of maintenance charges and not ground rent. Consequently, the impugned orders of the ITAT, the CIT (A) as well as the AO on the issue of ground rent for this AY 2008-09 is hereby set aside and the said issue is remanded to the file of the AO for re-determination in accordance with law after examining the accounts of the Assessee and any further evidence that may be led on this issue by the parties.
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