2022 (3) TMI 295

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....essing Officer in respect of the claim made by the assessee for deduction annual of mixed use charges paid by the assessee to the Municipal Corporation of Delhi, in respect of property rented out by the assessee. 2. That the learned Commissioner of Income Tax (Appeals) has erred in holding that such annual mixed use charges are not in the nature of taxes levied by any local authority. 3. That the learned Commissioner of Income Tax (Appeals) ought to have appreciated that the assessee was able to realize higher commercial rent in respect of the property only because of the statutory payment of mixed land use charges and accordingly such charges so paid by the assessee stood diverted at source by an overriding charge on the ....

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....ent Order before the CIT(A)-12 New Delhi. The CIT(A) by its order dated 25-09-2017, confirmed the disallowance of Rs. 2,91,270/- on the ground that the mixed use charges are in the nature of conversion charges and the same is not a 'tax levied by the local authorities' which is not deductable u/s. 23 of the IT Act, but allowed the alternative plea of the Assessee and held that the said mixed use charges are deserves to be considered u/s. 24(a) of the I.T. Act by giving 30% standard deduction. 7. Aggrieved by the Order of the CIT(A) dated 31/08/2016, the assessee has approached this Tribunal by way of present appeal. 8. The Ld. Counsel for the assessee contended that the annual mixed used charge paid by the assessee to the Muni....