Held that the assessee produced a video recording and photographs to prove that a clearly demarcated part of premise was used as office, such compensation and electricity charges related to flats used as office were to be allowed as revenue expenditure. (AY. 2013-14)
ACIT v. Farah Khan (Ms.) (2021) 191 ITD 633 (Mum.)(Trib.)
S. 37(1) : Business expenditure-Professional choreographer-Office-cum residence-Electricity-Service charges-Compensation and electricity paid to society in respect of portion of residence used as office-Allowable as business expenditure.