https://www.taxtmi.com/caselaws?id=372132 The Tribunal allowed the assessee's appeal, overturning the disallowance of expenditure upheld by the Commissioner (Appeals). It found that the claimed expenditure directly related to facilities provided to tenants and had been fully allowed in a previous assessment year. Comparing expenditures from the impugned year to the previous year, the Tribunal concluded that the disallowance by the Assessing Officer was unjustified. Therefore, the Tribunal ruled in favor of the assessee, emphasizing the direct connection between the claimed expenditure and the income generated from specific facilities provided to tenants. en-us Fri, 05 Oct 2018 00:00:00 +0530 Tue, 18 Dec 2018 09:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372132 The Tribunal allowed the assessee's appeal, overturning the disallowance of expenditure upheld by the Commissioner (Appeals). It found that the claimed expenditure directly related to facilities provided to tenants and had been fully allowed in a previous assessment year. Comparing expenditures from the impugned year to the previous year, the Tribunal concluded that the disallowance by the Assessing Officer was unjustified. Therefore, the Tribunal ruled in favor of the assessee, emphasizing the direct connection between the claimed expenditure and the income generated from specific facilities provided to tenants. Case-Laws Income Tax Fri, 05 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372132