https://www.taxtmi.com/caselaws?id=461841 The SC/Tribunal resolved a tax dispute regarding municipal payment deductibility under Income Tax Act, Section 23. The Tribunal allowed the taxpayer's deduction of Rs. 25,98,622/- paid to Municipal Corporation, finding it a municipal tax. The court rejected the revenue department's disallowance, citing precedent and accepting duplicate payment evidence during appellate proceedings. The Rs. 18,19,035/- addition was deleted, favoring the taxpayer's claim. en-us Thu, 09 Jan 2020 00:00:00 +0530 Fri, 02 May 2025 14:08:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=461841 The SC/Tribunal resolved a tax dispute regarding municipal payment deductibility under Income Tax Act, Section 23. The Tribunal allowed the taxpayer's deduction of Rs. 25,98,622/- paid to Municipal Corporation, finding it a municipal tax. The court rejected the revenue department's disallowance, citing precedent and accepting duplicate payment evidence during appellate proceedings. The Rs. 18,19,035/- addition was deleted, favoring the taxpayer's claim. Case-Laws Income Tax Thu, 09 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=461841