Assessee claimed that the annual mixed-use charge was a tax that was payable for making commercial use of property and payment of tax was an allowable expense from rental income as per proviso under section 23(1) of the Act. The assessing Officer disallowed the deduction. On appeal, the Tribunal held that the collection of mixed-used charges was for purpose of regularizing usage of residential premises for certain commercial purposes which cannot be construed as tax levied by the local authority and further, collection of annual mixed-used charges would not make any difference in annual let out the value of the property, therefore, same was not allowable as per proviso under section 23 (1) of the Act. (AY. 2014-15)