Supreme Court of India
Commissioner of Income-tax, U.P. v. Gappumal Kanhalya Lal
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3 Supreme Court benches have cited this judgment.
From the headnote
Indian Income-tax (XI of 1922), s. 9 (1) (iv)-lncome from p1"Dperty-Computation of annual value-Deduction of "annual charges not being capital charges"-Municipa/ house-tax and water tax-Whether deductible-Nature of such· charges-U.P. Munici palities Act (II of 1916), ss. 128, 149, 177. The amount of house-tax and the amount of water-tax imposed by the municipal board of Allahabad under s. 128 of the Unit¢ Provinces Municipalities Act, 1916, and paid by the owner as a lessor under .s. 149 of the said Act are "annual charges not being capital _ charges to which · the property is subject,"
Where later benches applied it
- 1985 State of Madhya Pradesh v. Vyankatlal & Anr.
- 1970 Bansidhar Shankarlal v. Mohd. Ibrahim & Anr.
- 1950 The New Piecegoods Bazar Co., Ltd., Bombay v. The Commissioner of Income-tax, Bombay
Of those, 3 mentioned
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