Addition made in respect of rent paid for flat - Assessee has ...
Disallowance of Rent Paid to Director Upheld Due to Lack of Evidence Differentiating Flats u/s 40A(2)(b.
May 12, 2023
Case Laws Income Tax AT
Addition made in respect of rent paid for flat - Assessee has paid rent to Director of the assessee who is a person specified u/s. 40A(2)(b) - assessee has not been able to give any concrete evidence differentiating the two flats in terms of area or other amenities and thus upheld the disallowance made by the ld. AO. - Additions confirmed - AT
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