https://www.taxtmi.com/highlights?id=61027 Nature of expenses - fees, taxes and other cost or any other charges on rented premises - impact fee levied by the municipal authority is penal in nature - the assessee was under obligation to bear the expenditure as per the tenancy agreement. Therefore, we are of the view that the ld. CIT(A) has erred in disallowing claim of the assessee - AT en-us Mon, 20 Dec 2021 09:27:01 +0530 Mon, 20 Dec 2021 09:27:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=61027 Nature of expenses - fees, taxes and other cost or any other charges on rented premises - impact fee levied by the municipal authority is penal in nature - the assessee was under obligation to bear the expenditure as per the tenancy agreement. Therefore, we are of the view that the ld. CIT(A) has erred in disallowing claim of the assessee - AT Highlights Income Tax Mon, 20 Dec 2021 09:27:01 +0530 https://www.taxtmi.com/highlights?id=61027