Cost for providing parking space to shop owners of Mall allowable

Advertisement Crown International Vs ACIT (ITAT Delhi)  There is no dispute on the amount as well as of the fact that the adjacent plot was used for parking space by the shop orders. The only reason is that there was no legal obligation on the assessee to provide a parking space to the shop owners and assessee has not transferred this plot of land in the name of any society or association but is still in the name of the assessee. The revenue also contends that the assessee has right to sale this plot. Though the assessee may not have a legal obligation to transfer the plot of land used for...