https://www.taxtmi.com/caselaws?id=65787 In computing income from house property, no separate deduction was available for chowkidar salary because sections 23 and 24 did not provide an independent allowance beyond collection charges, so the deduction was disallowed. Electricity charges recovered from tenants could be excluded from gross rental receipts for annual value purposes if it was proved that those amounts were included in rent, making the point evidence-dependent. A challenge to levy of interest under sections 139(8) and 217(1A) was maintainable in an appeal under section 246 where the assessment was also under appeal on other grounds, so the appellate authority could entertain that ground. en-us Sat, 31 Mar 1984 00:00:00 +0530 Fri, 18 Feb 2011 17:13:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65787 In computing income from house property, no separate deduction was available for chowkidar salary because sections 23 and 24 did not provide an independent allowance beyond collection charges, so the deduction was disallowed. Electricity charges recovered from tenants could be excluded from gross rental receipts for annual value purposes if it was proved that those amounts were included in rent, making the point evidence-dependent. A challenge to levy of interest under sections 139(8) and 217(1A) was maintainable in an appeal under section 246 where the assessment was also under appeal on other grounds, so the appellate authority could entertain that ground. Case-Laws Income Tax Sat, 31 Mar 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65787