https://www.taxtmi.com/caselaws?id=359783 The Tribunal dismissed the appeal filed by the AO, affirming the FAA's decision to delete the addition made to the assessee's income under rent received from leave and license fees and maintenance charges. The Tribunal emphasized the separate legal identities of the entities involved and the importance of consistency in tax proceedings. It concluded that the AO's reliance on a judgment was incorrect and upheld the FAA's analysis. The order was pronounced on 2nd May 2018. en-us Wed, 02 May 2018 00:00:00 +0530 Fri, 04 May 2018 08:51:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359783 The Tribunal dismissed the appeal filed by the AO, affirming the FAA's decision to delete the addition made to the assessee's income under rent received from leave and license fees and maintenance charges. The Tribunal emphasized the separate legal identities of the entities involved and the importance of consistency in tax proceedings. It concluded that the AO's reliance on a judgment was incorrect and upheld the FAA's analysis. The order was pronounced on 2nd May 2018. Case-Laws Income Tax Wed, 02 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359783