Administrative court dismissed deduction of balcony glass repair costs from natural person rental income.

The Administrative Court of the Hameenlinna region dismissed the taxpayer's claim to deduct balcony glass repair costs from rental income. The taxpayer argued these expenses were necessary for maintaining the rental property, but the court found no legal basis for such a deduction under the Income Tax Act. Consequently, the costs were treated as non-deductible personal expenses rather than business-related expenditures.