https://www.taxtmi.com/caselaws?id=186150 The court ruled in favor of the assessee, allowing deductions for municipal taxes paid to a local authority in Burma when computing income from house properties in Burma under section 9 of the Income-tax Act. The judgment emphasized that taxes levied by any local authority, including those outside the Indian Union, should be considered for computing income derived from property. The court interpreted the term "local authority" broadly, rejecting the argument that it should be limited to authorities within the taxable territories. The decision provided a comprehensive analysis of legislative provisions and judicial precedents relevant to property taxation in the case. en-us Mon, 28 Dec 1964 00:00:00 +0530 Thu, 08 Sep 2016 16:42:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=186150 The court ruled in favor of the assessee, allowing deductions for municipal taxes paid to a local authority in Burma when computing income from house properties in Burma under section 9 of the Income-tax Act. The judgment emphasized that taxes levied by any local authority, including those outside the Indian Union, should be considered for computing income derived from property. The court interpreted the term "local authority" broadly, rejecting the argument that it should be limited to authorities within the taxable territories. The decision provided a comprehensive analysis of legislative provisions and judicial precedents relevant to property taxation in the case. Case-Laws Income Tax Mon, 28 Dec 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=186150