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of <h1>Supreme Court Upholds Deduction of House Tax & Water Tax for Income Tax</h1> <h3>Commissioner Of Income-Tax, Uttar Pradesh Versus Gappumal Kanhaiya Lal</h3> Commissioner Of Income-Tax, Uttar Pradesh Versus Gappumal Kanhaiya Lal - [1950] 18 ITR 584 The Supreme Court upheld the decision of the High Court of Judicature at Allahabad regarding the deduction of house tax and water tax from the annual value of property for income tax purposes. The appeal was dismissed with costs. (Case Citation: 1950 (5) TMI 4 - Supreme Court)
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