Charges for regularizing usage of residential premises for commercial purposes not allowable against house property income

Amar Chand Garg Vs ACIT (ITAT Delhi) The definition of the ‘tax’ under the Delhi Municipal Corporation (Property Tax) bye Laws 2004 means and includes only building tax or vacant land tax or both, which does not include the ‘Annual Mixed Used Charge.’ In the present case, the collection of ‘mixed used charges’ is for the purpose of regularizing the usage of residential premises for certain commercial purposes as prescribed under the Delhi Development Authority (Fixation Of Charges For Mixed Use And Commercial Use Of Premises) Regulations, 2006. The said charges is in the na...