mumbai the incometax appellate tribunal itat which adjudicates tax disputes has denied a claim for travel expenses by a nonresident indian who owned properties in india the nri lal nathirmal moolchandi had contended that he had to travel to india to manage his property and accordingly sought to claim rs 2 lakh as deduction under the head income from other sourcesan it official said that deductions under the head income from house property are specific for instance if a taxpayer lets out his property on rent the rental value minus municipal taxes gives the figure of net annual value a standard deduction equal to 30 of the net annual value is allowed as further deduction to cover all kinds of expenses a deduction is also available for the interest on housing loan if any income tax is levied on the net figure arrived at after such deductionsas there is no specific deduction for travel expenses the taxpayer claimed it as deduction against compensation received for use of amenities in the property let out on rent say furniture income is taxable under various heads such as salary income from house property and other sources to name a few moolchandi had shown income from letting out of amenities as taxable under the head income from other sources against which he had sought to deduct rs 2 lakh of travel expenses said the it officialduring the asssessment the it officer denied the travel expenditure moolchandi also lost his appeal before the commissioner appealsthe commissioner appeals had held that to claim deduction of an expense under section 57 of the it act the taxpayer needs to demonstrate that it was incurred wholly and exclusively for earning the income which is taxable under section 56 as income from other sources moolchandi had claimed the sum of rs 2 lakh as a lumpsum deduction without any supporting documents as the connection between travel expenses and the income earned was not substantiated it was denied as a deduction in the nris hands the itat in its hearing on june 25 upheld the commissioner appeals order