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        Case ID :
        Income Tax

        ITAT ruled in favor of the assessee regarding treatment of...

        ITAT allows CAMC recovery as expense reimbursement, not rental income under house property taxation

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                ITAT ruled in favor of the assessee regarding treatment of Common Area Maintenance Charges recovery. The AO had treated CAMC recovery as rental income taxable under house property, creating a discrepancy between TDS certificate amounts and declared rental income. The assessee successfully demonstrated that CAMC recovery was merely reimbursement of expenses paid to tenants, which was netted off against actual CAMC payments with balance debited to P&L account without claiming deduction against house property income. CIT(A) found no infirmity in the explanation supported by documentary evidence. ITAT directed deletion of the addition, holding that sufficient explanation with evidence was provided for the rental income difference.
                                Note: It is a system-generated summary and is for quick reference only.
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