Tribunal held that though the assessee may not have a legal obligation to transfer the plot of land used for parking space by the shop owners, the commercial obligation is established that assessee has given that plot, handed over to the operating agency, which is maintaining the shopping mall to be used for parking space. Full consideration received by the assessee would be income of the assessee as assessee has already taken the cost of the plot as a deduction u/s. 37(1) or u/s. 28 of the income tax act. By providing the plot of land assessee has incurred a cost of the project for providing the parking space to the shop owners, which was a commercial obligation on the assessee, the above cost is required to be granted as deduction to the assessee. Thus assessee has also legal obligation to provide parking spaces to buyers of shopping complex. The expenditure was allowable as deduction.  (AY.2014-15)