https://www.taxtmi.com/caselaws?id=185035 Ground rent under section 9(1)(iv) is deductible only to the extent it relates to the relevant previous year in computing income from property. The allowance is tied to annual income computation, so arrears for earlier periods do not become deductible merely because they were demanded, quantified, or paid in the assessment year. Actual payment is not the governing test; the decisive factor is whether the charge pertains to that year. A return form or rule cannot expand the statutory deduction beyond the plain language of the Act. en-us Thu, 21 Dec 1967 00:00:00 +0530 Thu, 28 Jul 2016 17:06:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=185035 Ground rent under section 9(1)(iv) is deductible only to the extent it relates to the relevant previous year in computing income from property. The allowance is tied to annual income computation, so arrears for earlier periods do not become deductible merely because they were demanded, quantified, or paid in the assessment year. Actual payment is not the governing test; the decisive factor is whether the charge pertains to that year. A return form or rule cannot expand the statutory deduction beyond the plain language of the Act. Case-Laws Income Tax Thu, 21 Dec 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=185035