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2018 (12) TMI 901 - AT - Income TaxDisallowance of expenditure towards air conditioning and other expenses, lift facilities, common securities, fire fighting system, water charges, electricity and other personal cost - Held that:- Notably, in assessment year 2003–04, against income of ₹ 62,25,957 towards air conditioning and other charges, the assessee had claimed property maintenance expenses of ₹ 82,54,091. While examining the allowability of the aforesaid expenditure claimed by the assessee, in pursuance to the directions of the Tribunal, AO having found such expenditure to be directly relatable to the income earned from air conditioning and other charges has allowed them fully. This is evident from the copy of the assessment order passed for A.Y. 2003–04 as submitted in the paper book. On a perusal of the details of expenditure claimed in the impugned assessment year as well as in assessment year 2003–04, find them to be of identical nature. No reason for disallowing a part of the expenditure claimed by the assessee. Accordingly, the disallowance made by the Assessing Officer and sustained by the learned Commissioner (Appeals) is deleted. - Decided in favour of assessee.
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