The appeal stands allowed
Bench: Hon’Ble Shri Satbeer Singh Godara, J.M & Hon’Ble Shri Manoj Kumar Aggarwal, A.M
271D. The Ld. CIT(A) confirmed the same against which the assessee is in further appeal before us. 3. The Ld. AR explained that the amount is received in consideration of letting out of the property with the condition that the rent arrears would be adjusted from the same and balance would be refunded to the payee