https://www.taxtmi.com/caselaws?id=25294 Tax arrears payable for earlier years, even if discharged in the relevant accounting year, are not deductible in computing income for that year. A transport operator had claimed deduction of passenger and goods tax under the Kerala Motor Vehicles (Taxation of Passengers and Goods) Act, including arrears relating to past years, but the claim for arrears was disallowed. Relying on earlier binding decisions, the HC held that such belated payment does not convert an earlier-year liability into a deduction for the year of payment, and answered the question against the assessee and in favour of the Revenue. en-us Wed, 10 Jun 1987 00:00:00 +0530 Wed, 27 Jan 2010 17:12:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25294 Tax arrears payable for earlier years, even if discharged in the relevant accounting year, are not deductible in computing income for that year. A transport operator had claimed deduction of passenger and goods tax under the Kerala Motor Vehicles (Taxation of Passengers and Goods) Act, including arrears relating to past years, but the claim for arrears was disallowed. Relying on earlier binding decisions, the HC held that such belated payment does not convert an earlier-year liability into a deduction for the year of payment, and answered the question against the assessee and in favour of the Revenue. Case-Laws Income Tax Wed, 10 Jun 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25294