1984 (3) TMI 158

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....house property. Apparently, the above direction of the ld. AAC is not supportable in law. There is no provision either under s. 23 or s. 24 whereby the Chowkidars salary may be allowed as deduction while computing the income from property. The ITO has allowed to the assessee 6% collection charges. This would take care of the salary etc., paid by the assessee to the Chowkidar. No separate allowance....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the assessee is able to prove the aforesaid plea, the charges for electricity realised from the tenants would be excluded from the annual gross rental receipts to arrive at annual value of the property. 3. The next contention in this appeal is with regard to the charging of interest under ss. 139(8) and 217(1A). The plea of the Revenue is that no appeal by under s. 246 of the IT Act, 1961 in r....