Are architect fees and brokerage allowable expenditure under the Income Tax Act?

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Last updated: 02 July 2021
Quick Summary
This Income Tax Appellate Tribunal case examines whether architect fees and brokerage payments can be claimed as deductible expenses. The assessee argued these costs were legitimate business expenditures. However, the Assessing Officer disallowed them, stating the project was incomplete during the relevant assessment year. The tribunal reviewed the facts to determine the allowability of these expenses under the Income Tax Act.

Court :
ITAT Chennai

Brief :
This appeal filed by the assessee is directed against order of the learned CIT(A)-7, Chennai dated 28.06.2019 and pertains to assessment year 2013-14.

Citation :
I.T.A.No.2190/Chny/2019

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1 Year PLAN
1999
(Excl. of GST ₹359)

2 Years PLAN
3499
(Excl. of GST ₹629)

BEST VALUE
3 Years PLAN
4999
(Excl. of GST ₹899)

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