VARANASI DEVELOPMENT AUTHORITY,VARANASI vs. CIT (E),, LUCKNOW

In the result, the appeal of the assessee is allowed

Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2007-08 Varanasi Development Authority, Vs. Commissioner Of Income Tax Pannalal Park, Raja Udai Pratap (Exemption), Lucknow Marg, Katchary, Varanasi Pan-Aaatv6811A (Appellant) (Respondent) Appellant By: Sh. Ashish Bansal, Advocate Respondent By: Sh. Amalendu Nath Mishra, Cit Dr Date Of Hearing: 12.01.2023 Date Of Pronouncement: 17.01.2023 O R D E R

iii. Sewer tax iv. Legal fee v. Registration money payable But the assessee has not actually paid these taxes / fees and therefore, the same are not allowable expenditure as per the provisions of section 43B of the Income Tax Act. Consequently, the CIT(E) was of the view that the AO has overlooked these facts and the assessment order passed