TMI Blog2015 (11) TMI 1817X X X X Extracts X X X X X X X X Extracts X X X X ..... ion made in the assessment order, leading to addition made to the total income, conclusion drawn in the impugned order, material available on record, assertions made by the ld. respective counsel, if kept in juxtaposition and analyzed, we note that the amenities available in the building was RCC Frame Structure, Marvel/granite in the common areas, lobbies, etc, Kotah in staircases, two elevators, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dicial Member AND Shri Rajesh Kumar, Accountant Member For the Appellant : Shri Vijay Kumar Soni For the Respondent : None ORDER Per Joginder Singh (Judicial Member) The Revenue is aggrieved by the impugned order dated 01/08/2013 of the ld. First Appellate Authority, Mumbai. The only ground raised in this appeal pertains to treating amenity charges of ₹ 53,42,136/- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e assessee, thereby, showed rental income of ₹ 1,32,23,976/-. The Assessing Officer was of the view, that the amount received by way of amenities cannot be treated as income from house property and thereby he treated the same as income from other sources/business income. The Assessing Officer disallowed the claimed standard deduction and added to the total income of the assessee. 2.2. On ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... these are clearly part and partial of the building. Both the agreements of leave and licence and other for amenities are composite one and one cannot be enforced without the other. These are the basic agreement and are integral part to use of licence premises and their uses coextensive/coterminous, therefore, these cannot be segregated, thus, the charges for amenities were rightly held to be incom ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
