BMC Expense Disallowance Overturned: Buyer Held Responsible for Charges, CIT(A) Confirms Allowance After AO Acceptance.

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....Disallowance made on account of BMC expenses - As stated that the BMC raised the bill in the name of original landlord even though the original landlord sold the property or entered into development agreement. As per the agreement, the buyer is liable to pay all the BMC charges for the property purchased. This explanation was practically accepted by the ld AO in the remand proceedings by not making any adverse comments on the evidences submitted by the assessee. - CIT(A) rightly allowed the expenses - AT....