Relating to deletion of addition of Rs. 14,07,474/-, it is to be noted that the ITAT has held that the presumption drawn by the AO for making the addition was patently false, based on conjectures and surmises, without appreciating the records and making an inquiry to discredit the evidences and confirmation placed on record by the assessee. DLF Universal Ltd. has confirmed that the payment of rent under the lease agreement to the assessee, and has also stated that no other amount is due on any account whatsoever. Maintenance of the property was being done by the tenant itself. In absence of any evidence of receipt of any amount on account of maintenance, that would contradict the books of account, the deletion made by CIT (A) has been upheld.