Income from House Property: Deductions u/s 24(a) Allowed for Municipal Taxes, Denied for Maintenance Charges.

Income from house property - deductions claimed u/s 24(a) - society charges - If, the amount paid to society charges includes municipal taxes levied by the local authorities, then to that extent the Ld. AO is directed to allow deductions out of rental income. If the amount relates to maintenance of property, then the Ld. AO is right in denying deductions for said amount out of rental income.- AT .....

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