2012 (2) TMI 532

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.... this appeal the assessee has challenged the impugned order of the Ld. CIT (A)-29, Mumbai dated 29.04.2010 for the A.Y. 2006-07. The assessee has taken the following effective grounds: "2.For that the Ld. CIT (A) erred in not allowing deduction of maintenance charges for the purpose of computing net annual value u/s.23 of the Income-tax Act, 1961 and such action of the Ld. CIT (A) is arbitrary, u....

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....s over and above 'municipal taxes' and hence same are deductible. The A.O. as well as Ld. CIT (A) rejected the claim of the assessee. 3. We have heard the parties. The Ld. Counsel placed his reliance on the decision of the ITAT in the case of Sharmila Tagore vs. JCIT 93 TTJ 483 and in the case of ITO vs. Gopichand P. Godwani 1 SOT 374 (Mum). The Ld. D.R. placed reliance on the orders of the autho....