https://www.taxtmi.com/caselaws?id=407710 The Tribunal dismissed the appeal, upholding the disallowance of the claim for 'society maintenance charges' from rental income for AY 2012-13. The decision was based on the interpretation of Sec. 23(1)(b) and previous Tribunal rulings, determining that such charges do not fall under allowable deductions for computing annual value. The Tribunal found no error in the CIT(A)'s decision, emphasizing the distinction between municipal taxes and society maintenance charges. en-us Tue, 18 May 2021 00:00:00 +0530 Wed, 19 May 2021 08:39:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=407710 The Tribunal dismissed the appeal, upholding the disallowance of the claim for 'society maintenance charges' from rental income for AY 2012-13. The decision was based on the interpretation of Sec. 23(1)(b) and previous Tribunal rulings, determining that such charges do not fall under allowable deductions for computing annual value. The Tribunal found no error in the CIT(A)'s decision, emphasizing the distinction between municipal taxes and society maintenance charges. Case-Laws Income Tax Tue, 18 May 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=407710