https://www.taxtmi.com/highlights?id=54557 Income from House Property - Payment made to Mumbai Port Trust claimed by assessee u/s 23 - the term local authority cannot be rigidly interpreted to mean only a local government as has been interpreted by the AO in this case. As such the Mumbai Port Trust has to be treated as a local authority u/s 23 of the Act - Decision of CIT(A) allowing the deduction sustained - AT en-us Mon, 31 Aug 2020 18:34:11 +0530 Mon, 31 Aug 2020 18:34:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=54557 Income from House Property - Payment made to Mumbai Port Trust claimed by assessee u/s 23 - the term local authority cannot be rigidly interpreted to mean only a local government as has been interpreted by the AO in this case. As such the Mumbai Port Trust has to be treated as a local authority u/s 23 of the Act - Decision of CIT(A) allowing the deduction sustained - AT Highlights Income Tax Mon, 31 Aug 2020 18:34:11 +0530 https://www.taxtmi.com/highlights?id=54557