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of <h1>Arrears of tax paid for prior years not deductible in current year's income calculation.</h1> <h3>Commissioner Of Income-Tax Versus St. George Motors</h3> Commissioner Of Income-Tax Versus St. George Motors - [1988] 170 ITR 417 The High Court of Kerala ruled against the assessee in a case involving deduction of tax paid for previous years. The court held that arrears of tax paid for prior years cannot be deducted in the current year's income calculation. The court referred to previous decisions supporting this ruling. The first question was answered in the negative, favoring the Revenue. No decision was made on the second question. The judgment will be sent to the Income-tax Appellate Tribunal.
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