https://www.taxtmi.com/caselaws?id=37536 Urban land tax arrears are deductible in computing income from house property when they are actually paid, because section 24(1)(vii) focuses on "any sums paid" on account of land revenue or other State tax rather than the year to which the liability relates. The Tamil Nadu Urban Land Tax Act, 1966 was noted as requiring demand and collection by reference to Fasli years, with liability becoming enforceable on demand. On that basis, tax paid in arrears for earlier years was treated as deductible on actual payment, and the issue was answered in favour of the assessee. en-us Wed, 17 Jan 1979 00:00:00 +0530 Tue, 30 Mar 2010 13:35:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37536 Urban land tax arrears are deductible in computing income from house property when they are actually paid, because section 24(1)(vii) focuses on "any sums paid" on account of land revenue or other State tax rather than the year to which the liability relates. The Tamil Nadu Urban Land Tax Act, 1966 was noted as requiring demand and collection by reference to Fasli years, with liability becoming enforceable on demand. On that basis, tax paid in arrears for earlier years was treated as deductible on actual payment, and the issue was answered in favour of the assessee. Case-Laws Income Tax Wed, 17 Jan 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37536