https://www.taxtmi.com/caselaws?id=212450 Municipal taxes paid for a let-out property are mandatorily deductible in determining annual value under the house property provisions when actually paid, and the corresponding disallowance was deleted. Society charges were also treated as deductible in computing annual value, on the basis that rent actually accruing to the owner is relevant to annual letting value, so that disallowance was deleted as well. An additional disallowance of electricity expenses for alleged personal use was held unsustainable on the facts because the residence was partly used for professional purposes and no contrary material was produced. The brokerage ground was not pressed and did not require adjudication. en-us Wed, 29 Jun 2011 00:00:00 +0530 Wed, 04 May 2016 16:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212450 Municipal taxes paid for a let-out property are mandatorily deductible in determining annual value under the house property provisions when actually paid, and the corresponding disallowance was deleted. Society charges were also treated as deductible in computing annual value, on the basis that rent actually accruing to the owner is relevant to annual letting value, so that disallowance was deleted as well. An additional disallowance of electricity expenses for alleged personal use was held unsustainable on the facts because the residence was partly used for professional purposes and no contrary material was produced. The brokerage ground was not pressed and did not require adjudication. Case-Laws Income Tax Wed, 29 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212450