Padam Chand Gupta. v. ACIT (2025) 212 ITD 498 (Delhi) (Trib.)

S. 23 : Income from house property-Annual value-let out residential properties to companies for commercial use-Entitled to claim deduction of mixed land use charges paid to MCD against rental income received from tenants. [S. 22]

Assessee had let out its residential properties to two companies for commercial use and offered rental income received from same for tax under head income from house property. Assessee claimed deduction of mixed use charges paid by it to MCD towards use of residential properties for commercial activities. Assessing Officer disallowed said claim. CIT(A) affirmed the order of the Assessing Officer. Tribunal held that   assessee would be entitled for claim of deduction of mixed uses charges paid to MCD against rental income received from tenants. (AY. 2014-15)

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