https://www.taxtmi.com/caselaws?id=119045 The Tribunal allowed the appeals, determining that payments made by the tenant for maintenance and other charges should not be considered as rent received by the appellant. The Assessing Officer's calculation of the property's annual value was deemed incorrect. As a result, the alternative claim for deductions under Section 57 was not addressed. The appellant succeeded on the main grounds raised in both appeals. en-us Fri, 29 Apr 2005 00:00:00 +0530 Sat, 07 Jul 2012 15:59:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119045 The Tribunal allowed the appeals, determining that payments made by the tenant for maintenance and other charges should not be considered as rent received by the appellant. The Assessing Officer's calculation of the property's annual value was deemed incorrect. As a result, the alternative claim for deductions under Section 57 was not addressed. The appellant succeeded on the main grounds raised in both appeals. Case-Laws Income Tax Fri, 29 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119045