Rent including service tax paid for the business purpose is allowable u/s 30

Ultimate Fashion Maker Ltd. Vs ACIT (ITAT Delhi) ITAT Delhi held that rent including service tax on rent paid for the purpose of business is allowable under section 30 of the Income Tax Act. Facts- The assessee is a lessee of the premises in Okhla Industrial Area, wherein the assessee is carrying the business of manufacturing of readymade garments, the assessee had been tenant of the said premises right from 05.03.2011 and paying the rent and the same was being allowed as deduction. Further submitted that, the said ‘expense for the purpose of business of assessee’ is covered by sec...