Case Law Details
Case Name : DCIT Vs Chaya Lakshmi Creations (P.) Ltd. (ITAT Hyderabad)
Related Assessment Year :
Courts :
All ITAT ITAT Hyderabad
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Even after introduction of section 32(1A) or Explanation 1 to section 32, the assessee is entitled to claim the expenditure on repair/ maintenance of premises taken on lease u/s 30(a)(i).
FACTS
The assessee has taken on lease a theatre complex consisting of five cinema theatres from M/s Satyam Sayi Corporation (P) Ltd,. During the assessment year under consideration, the assessee has incurred substantial amounts towards consultation charges, interior design, modernisation, c
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