Tribunal held that the AO cannot make addition on notional basis in respect of maintenance charges when no maintenance charges were actually received by assessee and same was confirmed by tenants, and same was also got confirmed from perusal of bank statements, TDS certificate and details reflected in Form 26AS. (AY. 2012-13)
ACIT v. Seema Sobti (2019) 177 ITD 370 / 181 DTR 132 (Delhi) (Trib.)
S. 145 : Method of accounting–Maintenance charges–Addition on notional basis is held to be not justified. [26AS]