Gross rent - House property - Deduction of expenditure for electricity relating to lights in passages, stair cases privies, washing places compound etc. and gardeners and sweepers salaries.

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..... ted out by their circular letter No. 36/5/64-IT(AI) dated 16-5-1964 that as the Municipal authorities usually deduct amounts included in the gross rentals on account of amenities provision by the landlord to the tenants, such as maintenance of lifts, provisions of common lights etc., no deduction is permissible for these items where the Municipal valuation is taken as the basis of the letting valu .....

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..... the type mentioned above. Before giving such deductions, Income-tax Officers should satisfy themselves that such allowances have not been made by the local authority while arriving at the ratable value. 3. The intention behind the circular F.No.36/5/64-IT(AI) dated 16-5-1964 was only to avoid a double allowance. This petition may please be brought to the notice of all the assessing authorities. .....

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