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Service tax on renting of immovable properties.

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(Querist)
12 August 2011 can the service tax paid, which has not been recovered/reimbursed from tenant, be claimed as deduction u/s 24 of IT Act.
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Bhaskaran Chackrapani Warrier

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Bhaskaran Chackrapani Warrier (Expert)
12 August 2011 No. Reason is corollary to proviso to section 23(c) of the IT Act,1961.

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