https://www.taxtmi.com/caselaws?id=64664 Municipal house tax is deductible under the proviso to Section 23(1) of the Income-tax Act in the year it is actually levied by the local authority, even where the levy relates to an earlier block period. The Tribunal applied the meaning of "levied" as the actual municipal levy, and treated the liability as allowable in the assessment year in which that levy first occurred. On that basis, the assessee's entire house-tax liability for the relevant period was deductible in the assessment year 1979-80. en-us Mon, 17 Jan 1983 00:00:00 +0530 Wed, 09 Feb 2011 12:01:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64664 Municipal house tax is deductible under the proviso to Section 23(1) of the Income-tax Act in the year it is actually levied by the local authority, even where the levy relates to an earlier block period. The Tribunal applied the meaning of "levied" as the actual municipal levy, and treated the liability as allowable in the assessment year in which that levy first occurred. On that basis, the assessee's entire house-tax liability for the relevant period was deductible in the assessment year 1979-80. Case-Laws Income Tax Mon, 17 Jan 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64664