Expense outside Section 24 ambit cannot be claimed against House Property Income

Sonega Trades & Investments Private Limited Vs ITO (ITAT Mumbai); During assessment proceedings, it was noted that the assessee claimed deduction of Rs.3.72 Lacs as Municipal Taxes and other charges u/s 24 against rental income earned by the assessee. The said charges comprised-off of Rs.0.72 Lacs being monthly maintenance charges and Rs.3 Lacs being License fees paid by the assessee to Society as leave and license fees for the flat owned by the assessee. Since the same did not come within the ambit of allowable deduction, the same were disallowed. The assessee could not claim any expendit...