2025 (4) TMI 2071

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....Represented : Dr. Maninder Kaur, Sr. DR ORDER PER Ms. MADHUMITA ROY, JM: The instant appeals, preferred by the Revenue, are directed against separate orders of the Ld. CIT(A)-23, New Delhi, all dated 01.05.2024 for A.Yrs. 2013-14, 2014-15 & 2015-16 respectively whereby he deleted the additions made by the AO under Section(s) 201(1)/201(1A) of the Income Tax Act, 1961 (hereinafter referred....

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.... the Coordinate Bench of the ITAT, require no interference. 3. Ld. DR could not controvert the aforesaid factual position. She, however, relied on the orders passed by the AO and submitted that the Revenue has not given up its stand. 4. We have heard the submissions made on behalf of the parties and perused the material available on record. It is seen that the Coordinate Bench in assessee's ....

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....al building maintenance and municipal charges, the CAM Involves employment of separate staff and separate operations involved on day to day basis. Hence, we hold that the provisions for rent are governed by Section 194I and CAM charges by section 194C of the Act. The AO is directed to recompute the CAM charges, taking into consideration the two sections mentioned above." 5. Undisputedly the fac....