https://www.taxtmi.com/caselaws?id=217639 The Tribunal remanded the case to the Assessing Officer for reevaluation, emphasizing the necessity of proving that the lease rent paid to NOIDA is akin to property tax under Section 23 of the IT Act. The decision to allow the appeal for statistical purposes underscores the requirement for a comprehensive review and verification of evidence to determine the eligibility for deduction of the lease rent amount. en-us Wed, 10 Oct 2012 00:00:00 +0530 Thu, 18 Oct 2012 11:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217639 The Tribunal remanded the case to the Assessing Officer for reevaluation, emphasizing the necessity of proving that the lease rent paid to NOIDA is akin to property tax under Section 23 of the IT Act. The decision to allow the appeal for statistical purposes underscores the requirement for a comprehensive review and verification of evidence to determine the eligibility for deduction of the lease rent amount. Case-Laws Income Tax Wed, 10 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217639