Assessee's Expenditure on Parking Spaces for Shopping Complex Buyers Allowed; Assessing Officer to Delete Disallowance.

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....Disallowance of expenditure on assets transferred to work in progress - assessee has also legal obligation to provide parking spaces to buyers of shopping complex. In view of this, we direct the assessing officer to delete disallowance on account of parking space provided to shop owners/office owners of the mall. - AT....