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2018 (12) TMI 314 - ITAT MUMBAIDeduction of expenses towards municipal taxes - to be deduced from “Income from Other Sources” u/s 57(iii) OR “Income from house Property” u/s 23 - Held that:- We find that the issue involved in the present appeal is squarely covered by the order of the Tribunal in the assesses own case for A.Y. 2009-10 and A.Y 2010-11 [2015 (6) TMI 757 - ITAT MUMBAI]. We find that in the aforementioned orders the Tribunal had observed that as payment of municipal taxes are directly related to letting out of the property, therefore, the same could not be allowed as a deduction under Sec. 57(iii) for the purpose of earning of amenities charges by the assessee. We thus finding ourselves as being in agreement with the view taken by the Tribunal in the assesses own case for the aforementioned years viz. A.Y. 2009-10 and A.Y. 2010-11, respectfully follow the same. - decided in favour of revenue.
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