5 results for “TDS”+ Section 9(1)(vi)clear
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In the result, (i) the appeal of the assessee for AY 2009-10 is partly allowed and for AY 2020-21 is treated as allowed
Bench: Shri B.R. Baskaran (Am) & Shri Amit Shukla (Jm)
9. The next issue contested by the revenue relates to disallowance of Rs.26,92,287/- out of repairs and maintenance expenses. 9.1 During the course of assessment proceedings, the AO examined the Repairs and maintenance (R & M) expenses claimed by the assessee. He noticed that the R & M expenses claimed towards building was Rs.29,91,430/-. The assessee furnished details