https://www.taxtmi.com/caselaws?id=289714 The Appellate Tribunal ITAT Mumbai ruled in a case concerning the treatment of amenity charges as income from house property for tax deduction under the Income Tax Act, 1961. The Tribunal upheld the decision of the Commissioner of Income Tax (Appeals) to allow the deduction under section 24, considering the amenities provided as integral parts of the building and essential for the use of the licensed premises. Consequently, the Tribunal dismissed the Revenue's appeal and affirmed the treatment of amenity charges as income from house property. en-us Thu, 05 Nov 2015 00:00:00 +0530 Mon, 17 Aug 2020 22:37:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=289714 The Appellate Tribunal ITAT Mumbai ruled in a case concerning the treatment of amenity charges as income from house property for tax deduction under the Income Tax Act, 1961. The Tribunal upheld the decision of the Commissioner of Income Tax (Appeals) to allow the deduction under section 24, considering the amenities provided as integral parts of the building and essential for the use of the licensed premises. Consequently, the Tribunal dismissed the Revenue's appeal and affirmed the treatment of amenity charges as income from house property. Case-Laws Income Tax Thu, 05 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=289714