Brokerage, electricity, legal expenses not allowable in calculation of House Property Income

While calculating annual rental value for Income from House Property,  expenses like brokerage, electricity expenses, legal expenses and bank charges would not be allowed as permissible expenditures as these expenses are not covered under sections 23 and 24 of Income Tax Act, 1961 as permissible expenditure. Full Text of the ITAT Order is as follows:- This is an appeal filed by the assessee. The relevant assessment year is 2009-10. The appeal is directed against the order Commissioner (Appeals) – 23, Mumbai and arises out of assessment made under section 143(3) of the Income Tax Act, 19...