https://www.taxtmi.com/caselaws?id=20216 The court held that the liability of Rs. 11,900 under the Rajasthan Land and Building Tax Act, 1961, for earlier years was allowable as a deduction for the assessment year 1979-80. The decision was based on the statutory nature of the liability, which crystallized upon demand and was not ascertained before the assessment order. The judgment aligned with established legal principles and previous court decisions, ultimately ruling in favor of the assessee and against the Revenue. en-us Thu, 28 Oct 1993 00:00:00 +0530 Thu, 12 Nov 2009 14:17:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20216 The court held that the liability of Rs. 11,900 under the Rajasthan Land and Building Tax Act, 1961, for earlier years was allowable as a deduction for the assessment year 1979-80. The decision was based on the statutory nature of the liability, which crystallized upon demand and was not ascertained before the assessment order. The judgment aligned with established legal principles and previous court decisions, ultimately ruling in favor of the assessee and against the Revenue. Case-Laws Income Tax Thu, 28 Oct 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20216