https://www.taxtmi.com/caselaws?id=419257 Annual mixed use charges paid to regularise residential premises used commercially are a regularisation fee under the DDA regulations, not property tax levied by a local authority. Because the Delhi Municipal Corporation property tax framework covers only building tax or vacant land tax, these charges do not fall within the deduction allowed by the proviso to section 23(1) of the Income-tax Act, 1961. Their payment also does not affect the annual letting value of the property. The disallowance of the deduction was therefore correctly sustained. en-us Thu, 24 Feb 2022 00:00:00 +0530 Mon, 07 Mar 2022 12:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419257 Annual mixed use charges paid to regularise residential premises used commercially are a regularisation fee under the DDA regulations, not property tax levied by a local authority. Because the Delhi Municipal Corporation property tax framework covers only building tax or vacant land tax, these charges do not fall within the deduction allowed by the proviso to section 23(1) of the Income-tax Act, 1961. Their payment also does not affect the annual letting value of the property. The disallowance of the deduction was therefore correctly sustained. Case-Laws Income Tax Thu, 24 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419257