Rejection of Maintenance Claim u/s 40(a)(ia) of Income Tax Act without Proper Verification: ITAT quashes Order [Read Order]

Rejection of Maintenance Claim u/s 40(a)(ia) of Income Tax Act without proper verification: ITAT - TAXSCAN

The New Delhi bench of Income Tax Appellate Tribunal(ITAT) held that the claim of maintenance for building under Section 40(a)(ia) of Income Tax Act, 1961 rejected without proper verification of challan and papers by Commissioner. M/s. Mall Hotel Ltd, the appellant assesse was a company  engaged in the business of hotels, running of cinema theatre,…

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