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2022 (4) TMI 713 - AT - Income TaxDisallowing maintenance charges (including non occupancy charges) claimed as deduction while computing income from house property - AO held that neither Sec. 23 nor Sec. 24 provides for the deduction of expenses incurred towards Society Maintenance Charges - claim of maintenance charges against the rental income of the assessee has been disallowed on the ground that it had already claimed 30% deduction u/s. 24(a) - HELD THAT:- As decided in own case [2022 (4) TMI 641 - ITAT MUMBAI] assessee is entitled for deduction u/s. 23 of the Act apart from the standard deduction u/s. 24(a) of the Act. We direct the AO to verify the claim of deduction of the assessee of the said society maintenance charges paid by the assessee but stated to be obligation of the lessee and stated to be duly included in the gross rent received by the assessee before allowing the claim of the assessee. - Decided in favour of assessee.
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