SHRI MAHESH DEVDUTTA GUPTA,,NAGPUR vs. ACIT, CENTRAL CIRCLE- 2(3),, NAGPUR

In the result, the addition so made is directed to be deleted and the ground of appeal is allowed

Bench: Shri Vikram Singh Yadav & Shri Yogesh Kumar U.S

section. 24(a) was not allowable on service charges. It was submitted that the assessee carried the matter in appeal before the Tribunal and the Tribunal vide its order in ITA No. 3/Nag/2008, dated 15.10.2012 held that the facilities provided by the assessee are integral part of the house property being let out and the facilities are to be provided

M/S PHOENIX INFRA ESTATE INTERNATIONAL LTD,NAGPUR vs. ACIT CENTRAL CIRCLE 2(3), NAGPUR

In the result, appeals by the assessee stand dismissed in limine