https://www.taxtmi.com/caselaws?id=60570 The Tribunal held that the authorities were unjustified in disallowing the claim of the assessee for deduction of service charges from the gross rental income. It emphasized the need for finality and certainty in Revenue proceedings, cautioning against arbitrary variations in decisions without fresh circumstances. The Tribunal referred to past decisions and legal precedents, ultimately directing the authorities to allow the deduction in full. Consequently, the appeal by the assessee was allowed. en-us Fri, 25 Mar 1994 00:00:00 +0530 Fri, 07 Jan 2011 10:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=60570 The Tribunal held that the authorities were unjustified in disallowing the claim of the assessee for deduction of service charges from the gross rental income. It emphasized the need for finality and certainty in Revenue proceedings, cautioning against arbitrary variations in decisions without fresh circumstances. The Tribunal referred to past decisions and legal precedents, ultimately directing the authorities to allow the deduction in full. Consequently, the appeal by the assessee was allowed. Case-Laws Income Tax Fri, 25 Mar 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=60570