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    <title>2020 (10) TMI 747 - ITAT MUMBAI</title>
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    <description>The ITAT disallowed the deduction of watchman salary from rental income, increasing the assessee&#039;s house property income. It remanded the issues concerning the taxability of service charges and the nature of the premium on transfer of tenancy rights to the CIT(A) for further examination. The Tribunal highlighted the necessity for a comprehensive factual and legal analysis in resolving these matters.</description>
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      <link>https://www.taxtmi.com/caselaws?id=399773</link>
      <description>The ITAT disallowed the deduction of watchman salary from rental income, increasing the assessee&#039;s house property income. It remanded the issues concerning the taxability of service charges and the nature of the premium on transfer of tenancy rights to the CIT(A) for further examination. The Tribunal highlighted the necessity for a comprehensive factual and legal analysis in resolving these matters.</description>
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