Gross rent - House property - Deduction of expenditure for electricity relating to lights in passages, stair cases privies, washing places compound etc. and gardeners and sweepers salaries.
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Deductible common-area expenses: assessors may allow electricity and gardener/sweeper salary deductions where municipal valuation omits them. Where municipal valuation applies a general statutory allowance but omits specific allowances for electricity to common areas and gardeners' and sweepers' ... Summary
Deductible common-area expenses: assessors may allow electricity and gardener/sweeper salary deductions where municipal valuation omits them.
Where municipal valuation applies a general statutory allowance but omits specific allowances for electricity to common areas and gardeners' and sweepers' salaries, the Income-tax Officer must add back the statutory allowance to arrive at gross annual value and may allow deduction for those specific expenditures after verifying that the local authority did not already make such allowances.
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