Annual Mixed Charges paid to Municipal Corporation of Delhi cannot treated as ‘Tax’, not Deductible from Rental Income: ITAT [Read Order]

Annual Mixed - Municipal Corporation of Delhi - Tax - rental Income - ITAT - taxscan

The Delhi bench of the Income Tax Appellate Tribunal (ITAT) has held that the annual mixed charges paid to the Municipal Corporation of Delhi would not amount to ‘tax’ and allowable under section 23 of Income Tax Act, 1961. In the present case, the collection of ‘mixed used charges’ is for the purpose of regularizing…

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