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2022 (4) TMI 641 - AT - Income TaxIncome from house property - Addition in respect of society maintenance charges - contentions of the Ld. AR are that the claim has to be allowed in addition to the deduction u/s 24 of the Act as these are society maintenance charges, which are mandatorily incurred irrespective of the property let out or vacant - HELD THAT:- As observed that the assessee has paid society maintenance charges which is stated to be the obligation of the lessee and the same is duly included in the rent received by the assessee. In our considered view, this issue is squarely covered by the decisions of the Tribunal in the cases of Sharmila Tagore [2004 (6) TMI 591 - ITAT MUMBAI] and Bombay Oil Industries [2000 (11) TMI 1225 - ITAT MUMBAI] Respectfully following the decisions we hold that assessee is entitled for deduction u/s 23 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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