https://www.taxtmi.com/caselaws?id=168532 A union board rate imposed on premises occupied for business was treated as a local rate referable to the business premises, not as a cess, rate or tax assessed by reference to profits or gains. On that basis, it was outside the bar in Section 10(4) of the Indian Income-tax Act, 1922, and was allowable as a business deduction under Section 10(2)(ix). The assessment machinery under the Bengal Village Self-Government Act, 1919 was regarded as a rough estimate based on circumstances and property within the union, not an income-tax style ascertainment of profits. The deduction was therefore upheld. en-us Tue, 20 Nov 1945 00:00:00 +0530 Wed, 11 Mar 2015 14:12:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168532 A union board rate imposed on premises occupied for business was treated as a local rate referable to the business premises, not as a cess, rate or tax assessed by reference to profits or gains. On that basis, it was outside the bar in Section 10(4) of the Indian Income-tax Act, 1922, and was allowable as a business deduction under Section 10(2)(ix). The assessment machinery under the Bengal Village Self-Government Act, 1919 was regarded as a rough estimate based on circumstances and property within the union, not an income-tax style ascertainment of profits. The deduction was therefore upheld. Case-Laws Income Tax Tue, 20 Nov 1945 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168532