In the result, the appeal of the revenue, ITA No 90/Asr/2020 is dismissed
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
money and as per the AR, all the expenses incurred on the renovation have been duly accounted and disclosed by the assessee. As per the AR, the AO has not given any reason how the lease deed was doubtful and not genuine because it is signed by all the parties and terms are followed till date, lease rent is reflected