https://www.taxtmi.com/caselaws?id=214662 Under the head income from house property, only deductions specifically permitted by statute are allowable, so society charges paid for a let-out property are not deductible as an additional claim. The text also notes that diesel running expenses were examined on facts for abnormality, inadequate substantiation, and breach of cash payment restrictions; the complete disallowance was not sustained and the addition was confined to a reduced amount. Overall, the commentary treats the house-property deduction issue as governed strictly by the statutory scheme and the diesel expense issue as one turning on factual verification and proportional disallowance. en-us Wed, 30 May 2012 00:00:00 +0530 Tue, 03 Jul 2012 14:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214662 Under the head income from house property, only deductions specifically permitted by statute are allowable, so society charges paid for a let-out property are not deductible as an additional claim. The text also notes that diesel running expenses were examined on facts for abnormality, inadequate substantiation, and breach of cash payment restrictions; the complete disallowance was not sustained and the addition was confined to a reduced amount. Overall, the commentary treats the house-property deduction issue as governed strictly by the statutory scheme and the diesel expense issue as one turning on factual verification and proportional disallowance. Case-Laws Income Tax Wed, 30 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214662