https://www.taxtmi.com/caselaws?id=15932 Municipal taxes relating to an earlier period were not allowable as a statutory deduction in computing income from house property because the liability and demand arose before the relevant previous year, so the deduction failed and the Revenue succeeded. A revised return filed after the draft assessment order under section 144B could not validly introduce a claim for deduction under section 80MM for merits-based consideration, so that claim was also rejected and the Revenue again prevailed. en-us Thu, 29 Apr 1999 00:00:00 +0530 Mon, 31 Aug 2009 10:48:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15932 Municipal taxes relating to an earlier period were not allowable as a statutory deduction in computing income from house property because the liability and demand arose before the relevant previous year, so the deduction failed and the Revenue succeeded. A revised return filed after the draft assessment order under section 144B could not validly introduce a claim for deduction under section 80MM for merits-based consideration, so that claim was also rejected and the Revenue again prevailed. Case-Laws Income Tax Thu, 29 Apr 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15932