https://www.taxtmi.com/caselaws?id=28407 The court held that the deduction for urban land tax liability can only be claimed in the year of payment, not in the year of demand issuance. The court rejected the argument that different treatment applies to land revenue and other taxes, emphasizing payment as the basis for deduction. The court directed the Tribunal to refer questions on income classification from hire charges and taxability of interest amounts for its opinion, dismissing the reference application on the first issue. No costs were awarded. en-us Mon, 04 Jul 1983 00:00:00 +0530 Mon, 22 Feb 2010 12:47:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28407 The court held that the deduction for urban land tax liability can only be claimed in the year of payment, not in the year of demand issuance. The court rejected the argument that different treatment applies to land revenue and other taxes, emphasizing payment as the basis for deduction. The court directed the Tribunal to refer questions on income classification from hire charges and taxability of interest amounts for its opinion, dismissing the reference application on the first issue. No costs were awarded. Case-Laws Income Tax Mon, 04 Jul 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28407