Assessee earned rental income from a commercial property and claimed deduction on account of society maintenance charges from rental income. Assessing Officer disallowed the on the ground that the assessee was already allowed deduction of 30 per cent under section 24(a) of the Act.  Tribunal held that since society maintenance charges paid by assessee could not be held to be taxes paid to local authority hence not allowable as deduction.  (AY. 2012-13)