While computing Income from House Property only deductions as enumerated under section 24 is admissable

RELEVANT EXTRACTS: 5.1 The Act mandates a particular head for each type of income, so that the same has necessarily to be assessed under the said head and in the manner provided under the relevant Chapter. As such, the assessee’s contention of being contractually obliged to bear the said expenditure under the relevant (rent) agreement would be of no moment; the assessee being entitled to claim only the deductions as enumerated u/s. 24 of the Act in the computation of its income asses sable u/s. 22. 5.2 So however, we find merit in the assessee’s second plea. This is as what section...