2015 (11) TMI 1817

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....pondent : None ORDER Per Joginder Singh (Judicial Member) The Revenue is aggrieved by the impugned order dated 01/08/2013 of the ld. First Appellate Authority, Mumbai. The only ground raised in this appeal pertains to treating amenity charges of Rs. 53,42,136/- as income from house property and thereby allowing deduction at Rs. 16,02,641/- u/s 24 of the Income Tax Act, 1961 (hereinafter t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nities cannot be treated as income from house property and thereby he treated the same as income from other sources/business income. The Assessing Officer disallowed the claimed standard deduction and added to the total income of the assessee. 2.2. On appeal, before the ld. Commissioner of Income Tax (Appeals), the stand of the assessee was found convincing, therefore, the issue was decided in ....