https://www.taxtmi.com/caselaws?id=62479 Salary paid to a watchman engaged for the benefit of tenants and for services connected with the building was treated as a deductible outgoing against house property income, because the rent included consideration for both the premises and the services rendered. On that basis, the restriction imposed by the first appellate authority was upheld and the allowance of the watchman's salary sustained. The principle applied is that expenditure directly relatable to realisation of rent and tenant services is an allowable deduction when computing income from house property. en-us Fri, 21 Sep 1984 00:00:00 +0530 Thu, 20 Jan 2011 10:18:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=62479 Salary paid to a watchman engaged for the benefit of tenants and for services connected with the building was treated as a deductible outgoing against house property income, because the rent included consideration for both the premises and the services rendered. On that basis, the restriction imposed by the first appellate authority was upheld and the allowance of the watchman's salary sustained. The principle applied is that expenditure directly relatable to realisation of rent and tenant services is an allowable deduction when computing income from house property. Case-Laws Income Tax Fri, 21 Sep 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=62479