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Tax Officer Must Deduct Tenant Service Costs Before Calculating Property's Annual Rental Value; 30% Deduction Under Sec 24 Allowed.

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....Addition under the head income from house property - A.O is directed to reduce the expenses incurred by the assessee for rendering additional services to the tenants for arriving at annual rental value and thereafter, on such annual rental value, deduction u/s 24 of the Act @ 30% is to be allowed. - AT....