https://www.taxtmi.com/caselaws?id=416866 The Tribunal allowed the appeal, ruling in favor of the Assessee and ordering the deletion of the disallowed maintenance charges. The Tribunal held that the disallowance lacked legal and factual support as the maintenance services were for the entire building, justifying the deduction under section 57(iii) for expenditure incurred in earning income from other sources. The judgment was pronounced on 22-11-2021. en-us Mon, 22 Nov 2021 00:00:00 +0530 Mon, 10 Jan 2022 09:00:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416866 The Tribunal allowed the appeal, ruling in favor of the Assessee and ordering the deletion of the disallowed maintenance charges. The Tribunal held that the disallowance lacked legal and factual support as the maintenance services were for the entire building, justifying the deduction under section 57(iii) for expenditure incurred in earning income from other sources. The judgment was pronounced on 22-11-2021. Case-Laws Income Tax Mon, 22 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416866