https://www.taxtmi.com/circulars?id=10032 Where municipal valuation applies a general statutory allowance but omits specific allowances for electricity to common areas and gardeners' and sweepers' salaries, the Income-tax Officer must add back the statutory allowance to arrive at gross annual value and may allow deduction for those specific expenditures after verifying that the local authority did not already make such allowances. en-us Thu, 07 Jun 1973 00:00:00 +0530 Mon, 13 Jun 2011 13:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=10032 Where municipal valuation applies a general statutory allowance but omits specific allowances for electricity to common areas and gardeners' and sweepers' salaries, the Income-tax Officer must add back the statutory allowance to arrive at gross annual value and may allow deduction for those specific expenditures after verifying that the local authority did not already make such allowances. Circulars Income Tax Thu, 07 Jun 1973 00:00:00 +0530 https://www.taxtmi.com/circulars?id=10032