Held that once the assessee had paid the property tax of USD 2,151.71 through banking channels which was reflected as property tax in the bank statement, merely because no evidence or proof from the property tax authority for the payment was obtained, that should not have been a ground for denying the deduction. (AY. 2016-17)
Nitin Gupta v. ITO (2021) 91 ITR 47 (SN) / 214 TTJ 247 (SMC) (Delhi) (Trib.)
S. 24 : Income from house property-Deductions-Rental income from property in America Property tax-Deduction allowable. [S. 22]