TMI Blog1984 (3) TMI 158X X X X Extracts X X X X X X X X Extracts X X X X ..... in law. There is no provision either under s. 23 or s. 24 whereby the Chowkidars salary may be allowed as deduction while computing the income from property. The ITO has allowed to the assessee 6% collection charges. This would take care of the salary etc., paid by the assessee to the Chowkidar. No separate allowance on this account is permissible under law. The order of the ld. AAC on this point ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ised from the tenants would be excluded from the annual gross rental receipts to arrive at annual value of the property. 3. The next contention in this appeal is with regard to the charging of interest under ss. 139(8) and 217(1A). The plea of the Revenue is that no appeal by under s. 246 of the IT Act, 1961 in respect of charging of interest under ss. 139(8) and 217(1A). The aforesaid plea of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ourt and Madras High Court referred to above. They have interpreted the said decision to mean that order levying penal interest is not appealable if that is the only ground of appeal. But a grievance in this regard can be made if the assessment order has been repealed on other points also. Respectfully following the aforesaid decisions of the Hon ble Delhi and Madras High Courts, we held that the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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