ITAT Disallows 'Mixed Used Charges' For Regularising Usage Of Residential Premises For Commercial Purposes Against House Property Income
Mariya Paliwala
5 March 2022 9:01 AM IST
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has disallowed the 'Mixed Used Charges' for regularising usage of residential premises for commercial purposes against house property income. The two-member bench of N.K.Billaiya (Accountant Member) and Yogesh Kumar US (Judicial Member) held that the collection of the annual mixed used charge will not make any difference in...
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Tags
Income Tax Appellate Tribunal (ITAT)Income Tax Act 1961Municipal Corporation of DelhiMixed Used ChargesCommercial PurposesAssessing Officer (AO)Property TaxCIT(A)Assesseesection 23 of Income Tax ActResidential PremisesDelhi Development Authority (Fixation Of Charges For Mixed Use And Commercial Use Of Premises) Regulations
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