DCIT, NEW DELHI vs. M/S AJAY ENTERPRISES PVT. LTD., NEW DELHI
Appeal is dismissed and appeal of the assessee in ITA No
ITA 2083/DEL/2015[2012-13]Status: DisposedITAT Delhi30 Jul 2021AY 2012-13
Bench: Shri Amit Shukla & Shri Dr. B.R.R. Kumar
For Appellant: S/Shri Pradeep Dinodia & R.KFor Respondent: Date of hearing
Section 143(3)Section 41(1)
whole, we hold that the assessee is entitled to deduction of amount payable to L&DO for misuse of the premises under section 24(1)(v) of the Act. The AO is, therefore, directed to allow the same in all the six appeal section. Thus, this ground of appeal