Tribunal held that the AO is not justified in making addition wherein in maintenance charges were not received from tenants of shop in a mall which is confirmed by tenants, bank statements, TDS certificate and details reflected in Form 26AS. (AY.2012-13)
ACIT v. Akshay Sobti. (2019) 177 ITD 92 (Delhi)(Trib.)
S. 28(i) : Business income-Maintenance charges from tenants were not received-Addition is deleted. [S. 23]