TaxTMI 
TaxTMI 
2023 (5) TMI 1490
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....cause on the facts and in circumstances of the case the Ld. CIT(A) has erred while passing the order u/s. 250 of the I.T. Act,1961. 2. Because on the facts and in circumstances of the case the Ld. CIT(A) has erred for sustaining the disallowance of Rs. 1,46,80,921/- u/s. 40(a)(ia) of the Income Tax Act, 1961 as disallowed by the Ld. AO in assessment order. 3. Because on the facts and in circumstances of the case the Ld. CIT(A) has erred for sustaining the disallowance of Rs. 16,27,495/- being 10% of 1,62,74,946/- claimed against maintenance of JHV Mall as disallowed by the Ld. A.O. in assessment order. 4. Because on the facts and in circumstances of the case the order passed by the Ld. CIT(A) is bad in law, invali....
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....e disallowance of Rs. 1,46,80,921/- u/s 40(a) (ia) of the Act made by the A.O. The Ld. Counsel for the assessee vehemently submitted that during the assessment proceedings the assessee could not file the copy of the TDS challans. However, during the appellate proceedings before the CIT(A), the assessee had filed entire copy of the TDS challan, but the Ld. CIT(A) has ignored the same while confirming the disallowance u/s 40(a) (ia) of the Act. The Ld. Counsel for the assessee drawn our attention to page No. 91 to 164 of the paper book wherein the copy of the challans along with TDS deducted and deposited have been produced. The Ld. Counsel further submitted that, the said addition sustained by the CIT(a) is erroneous and contrary to the mate....
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....ltiplex, remaining Rs. 1,52,13,531/- related to Ramada Plaza Hotel, however, the repair and maintenance of building related to JHV Mall and Multiplex amount of Rs.10,61,415/-has been incurred against the CAM charges received amounting to Rs. 1,36,73,547/-. Thus, the disallowance of building repair treating the same against the rental income is highly unjustified. The Ld. Counsel also submitted that in the subsequent year i.e. Assessment Year 2018-19 the same issue arose for consideration before the A.O. and after hearing in detail, no such disallowance has been made by the Department. Therefore, submitted that the addition made in the present Assessment Year deserves to be deleted. 8. The Ld. DR relied on the findings of the A.O. and the....
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....ponding business income as under:- Particulars JHV Mall & Multiplex Ramada Plaza (Hotel) Building Repair and maintenance Expense 10,61,415/- 1,52,13,531/- A. Revenue from Shop Rent. 4,33,71,916/- 48,10,825/- B. Revenue from CAM Charges 1,36,73,547/- 16,55,197/- C. Revenue from Food court 47,19,642/- D. Revenue from Homemaker (Retail shop) 5,69,38,597/- E. Theater Income 6,03,55,160/- F. Sale of Food and Beverage 2,16,87,542/- 7,38,53,902/- G. Others Sales 44,88,729/- 60,40,406/- H. Hotel Room Sales 16,73,44,813/- 1. Total Revenue (A to H above) 20,52,35,133/- 25,37,05,143/- 11. From the above chart it depicts tha....