Revision Order Upheld: Additional House Property Expense Claims Incorrectly Allowed, CBDT Circular Not Applicable.

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....Revision u/s 263 - Allowing other expenses from the House Property Income (Rental income) - apart from the expenditure provided under Chapter (iv) of the Income Tax Act, no other expenditure could be claimed. It is patently erroneous claim at the end of the assessee, which has been accepted by the AO therefore, this CBDT Circular is not attracted in the present case. - Revision order sustained - AT....