The Income Tax Appellate Tribunal (ITAT) Bangalore bench consisting of N V Vasudevan, Vice President, and Padmavathy S, Accountant Member held that CAM (Common Area Maintenance) Charges included in rent were allowable as a deduction. The assessee(Lifestyle International Pvt. Ltd) is a private limited company and is engaged primarily in retailing ready-made garments, leather products,…
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