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Case Law Details

Case Name : Star Gold Pvt. Ltd. Vs. Dy. CIT (ITAT Mumbai)
Related Assessment Year :
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Star Gold Pvt. Ltd. Vs. Dy. CIT (ITAT Mumbai)

A similar issue has been considered by the ITAT, SMC Bench, Mumbai in assessee’s own case for assessment year 2008-09 in ITA No. 349/mum/2015 dated 22-6-2016. The co-ordinate bench of this Tribunal, under similar facts, has held that receipts towards amenities are to be considered as part of rental income. However, the expenses incurred towards security service and pantry services are not connected to the rental income and hence, they should be ded

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