‘Javed Akhtar’ got 50% deduction for getting replaced his Society’s lift benefitting his professional work

July 30, 2014[2014] 46 taxmann.com 395 (Mumbai - Trib.)

IT : Where assessee had incurred expenditure on replacement of new lift to remove hardship and inconvenience to his professional work as well as family life due to frequent breakdown of old lift, 50 per cent of total expenditure which was for professional purpose would be allowed as revenue expenditure