Rent paid under Oral Agreement to an authority is allowable

Assessee claimed certain amount under the head ‘rent’ which included an amount of Rs. 3,10,000/- paid to ‘Regional Office Pay & Accounts’ on behalf of an entity namely Shanlok Enterprises. The same was also disallowed on the premises that the same was incurred on behalf of a third party and not incurred for the assessee’s business. Aggrieved, the assessee contested  the additions before Ld. CIT(A) successfully vide order dated 14/08/2012 wherein the Ld. CIT(A) after considering the various contentions deleted the additions agains

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