Assessing Officer disallowed deduction under section 24(i) claimed by assessee company, engaged in real estate business, on ground that assessee had also claimed certain administrative expenses relating to building maintenance etc. in his business income and at same time had claimed standard deduction under section 24(i). CIT(A) held that the  assessee himself had suo motu added back aforesaid administrative expenditure and thus no double deduction was claimed, Commissioner (Appeals) had rightly deleted aforesaid disallowance of deduction under section 24(i). (AY. 2010-11 to 2012-13)