TMI Blog2008 (12) TMI 761X X X X Extracts X X X X X X X X Extracts X X X X ..... The assessee is a partnership firm. Though there are 7 grounds of appeal, the only issue relates to the computation of the assessee's income under the head Income from house property'. The brief facts in this connection are that the assessee owned a property by name The Summit from which rent of ₹ 18,39,027/- was declared and in doing so, the assessee claimed to deduct the associ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to let from year to year would be an amount against which the maintenance charges have to be reckoned with. In support of the claim the assessee has also filed copies of the bills issued by the apartment owners' Association and clarified that Mr. Avinash Amarlal in whose name the bills were issued was the previous owner of the property from whom the assessee purchased the same, but the assoc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ongly relied on the orders of the departmental authorities. 3. On a careful consideration of the matter, we are of the view that the issue stands squarely covered in favour of the assessee by the aforesaid orders of the Tribunal. In the Delhi case (supra), it was held that the amount of service charges were not deductible u/s. 24 but would be deductible even while computing the ALV of the prope ..... X X X X Extracts X X X X X X X X Extracts X X X X
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