In the result, the appeal of the assessee is allowed for statistical purposes
Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal
property. Neither of these income streams depends on the security, cleanliness, or maintenance of the common areas of the complex. 3. Furthermore, it is important to note that the rent income declared by the appellant is nominal (Rs. 32,540), whereas the total expenses claimed are disproportionately high at Rs. 27,57,686. Even if some of these expenses could