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<h1>Watchman's salary allowed as deduction by ITAT Cuttack with 6% limit upheld. Department's appeal dismissed.</h1> <h3>INCOME TAX OFFICER. Versus BALCHAND PRASAD.</h3> The ITAT Cuttack upheld the AAC's decision to allow the salary of a watchman as a deduction against income from house property. The AAC's restriction of ... - The ITAT Cuttack upheld the AAC's decision to allow the salary of a watchman as a deduction against income from house property, despite the Department's appeal. The AAC's restriction of the allowance to 6 per cent was considered fair, and the appeal was dismissed.