Salary and allowances --- Electricity expenses --- Tenant’s burdon borne by the property income and was not a business expenditure --- Salary of electrician was covered by the allownces of repair allowed against the property Income --- Salaries paid to watchman and sweepers were adjuctable against the annual value and in the present case could not be adjusted because the annual value has to be equal to the rent received --- No adjustment of Salaries and allowances was permissible against the property Income
| Court | Year | Appellant vs Respondent | Sections | Topic |
|---|---|---|---|---|
| Appellate Tribunal Inaland Revenue | 2002 | A. H. Faridi Vs Muhammad Umar Farooq, D.R |
Income Tax Ordinance (XXXI OF 1979) 20, 19 |
Deductions / Income from house property |