https://www.taxtmi.com/caselaws?id=35098 The High Court of Kerala upheld the disallowance of Rs.5,40,000/- towards electricity charges reimbursement by the assessee for a leased theatre building. The court found that the original lease agreement placed the responsibility of paying electricity charges on the lessee, and the assessee received rent net of these charges. Despite a subsequent agreement where the assessee agreed to reimburse the charges, the lack of concrete evidence led the Tribunal to reject the claim. The court emphasized the need for supporting documentation, such as the inclusion of reimbursement in the lessee's assessment order, to substantiate the change in terms. Consequently, the Tribunal affirmed the disallowance, ruling in favor of the original lease agreement terms. en-us Wed, 04 Jun 2008 00:00:00 +0530 Tue, 22 Dec 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35098 The High Court of Kerala upheld the disallowance of Rs.5,40,000/- towards electricity charges reimbursement by the assessee for a leased theatre building. The court found that the original lease agreement placed the responsibility of paying electricity charges on the lessee, and the assessee received rent net of these charges. Despite a subsequent agreement where the assessee agreed to reimburse the charges, the lack of concrete evidence led the Tribunal to reject the claim. The court emphasized the need for supporting documentation, such as the inclusion of reimbursement in the lessee's assessment order, to substantiate the change in terms. Consequently, the Tribunal affirmed the disallowance, ruling in favor of the original lease agreement terms. Case-Laws Income Tax Wed, 04 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35098