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Case Law Details

Case Name : Asera Software (India) Pvt. Ltd. Vs ACIT (ITAT Bangalore)
Appeal Number : ITA No. 1179/Bang/2009
Date of Judgement/Order : 11/02/11
Related Assessment Year : 2003- 04
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Asera Software (India) Pvt. Ltd. Vs ACIT (ITAT Bangalore)- With respect to the disallowance of lease cancellation charges it is evident that this loss to the assessee was incurred due to appropriation of security deposit standing with the landlord in lieu of the loss of lease rent to the landlord. A

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