https://www.taxtmi.com/caselaws?id=65834 The Tribunal partly allowed the appeal by condoning the delay in filing the appeal and admitting it. It upheld the disallowance of interest on borrowed capital relating to the residential portion of the building, agreeing with the first appellate authority. However, it overturned the decision on deductions for electric charges, chowkidar, and sweeper salaries in computing income from house property, stating these expenses were not covered under relevant sections of the Income Tax Act. en-us Wed, 20 Aug 1997 00:00:00 +0530 Fri, 18 Feb 2011 18:42:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65834 The Tribunal partly allowed the appeal by condoning the delay in filing the appeal and admitting it. It upheld the disallowance of interest on borrowed capital relating to the residential portion of the building, agreeing with the first appellate authority. However, it overturned the decision on deductions for electric charges, chowkidar, and sweeper salaries in computing income from house property, stating these expenses were not covered under relevant sections of the Income Tax Act. Case-Laws Income Tax Wed, 20 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65834