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    <title>2025 (5) TMI 125 - ITAT DELHI</title>
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    <description>ITAT Delhi allowed the assessee&#039;s appeal regarding deduction of Mixed Use Charges paid to MCD from rental income under house property. The assessee claimed deduction for charges paid to MCD for using residential properties for commercial activities. Relying on Transmarine Corporation precedent and Section 23(1)(b), ITAT held the assessee entitled to claim deduction of Mixed Use Charges against rental income. The tribunal set aside CIT(A)&#039;s order and directed AO to delete the addition.</description>
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    <pubDate>Wed, 30 Apr 2025 00:00:00 +0530</pubDate>
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      <title>2025 (5) TMI 125 - ITAT DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=769853</link>
      <description>ITAT Delhi allowed the assessee&#039;s appeal regarding deduction of Mixed Use Charges paid to MCD from rental income under house property. The assessee claimed deduction for charges paid to MCD for using residential properties for commercial activities. Relying on Transmarine Corporation precedent and Section 23(1)(b), ITAT held the assessee entitled to claim deduction of Mixed Use Charges against rental income. The tribunal set aside CIT(A)&#039;s order and directed AO to delete the addition.</description>
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      <pubDate>Wed, 30 Apr 2025 00:00:00 +0530</pubDate>
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