My client located in kolkata had office in Delhi for which he had paid rent of Rs 11 lakhs for fy 2014-15.. his rents has been disallowed saying that no electricity charges is paid by the assessee in respect of rented premises and hence it is inferred that the office is not used by assessee..
In lease agreement it is clearly mentioned that electricity charges to be born by lessee and lessee cannot sub lease the place..
Electricity charges were paid by company via DD.. but not taken into account in the audit report..
How should I reply to this?
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Scrutiny query
Replies (1)
Unless Expenses are not incurred or paid you cannot claim it,
And the same is paid or incurred then you must have a proof/ receipt of payment.
If Assessee has paid electricity expenses it must in accounted in the books of Accounts otherwise it means assessee has not paid for it.
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