Own-Occupancy and Usage of Office Space: ITAT Remands Matter for Production of Lease Agreement and other Evidences [Read Order]

The subject matter arose from the disallowance of lease rental expenses incurred by the Assessee for own use as an allowable expenditure under Section 37
ITAT - Income Tax - ITAT Visakhapatnam - Office space lease agreement - Office space ownership legal - TAXSCAN

The Income Tax Appellate Tribunal ( ITAT ), Visakhapatnam in a recent case regarding self-occupancy and usage of office, proceeded to remand the matter back to the Commissioner of Income Taxes (Appeals), National Faceless Appeal Centre, Delhi ( CIT(A) ) while calling for the production of lease agreement among other evidence, Three Income Tax Appeals…

Your free access to Taxscan has Expired

To read the article, get a premium account.

Taxscan Premium

Why should you subscribe?
  • Enjoy our website without interruptions from advertisements
  • Receive Daily newsletters
  • Receive realtime Telegram/Whatsapp news updates
  • Download original Judgements / Order / Notifications / Circulars, etc
  • Enjoy exclusive entry fees to Simplified series. (Webinars, Seminars, masterclasses, etc.)
  ₹2299 + GST for 1 year

Subscribe Now

Already a member? Log in here
taxscan-loader