Supreme Court · 1984 INSC 157 · Decided 23 August 1984
Commissioner of Income-Tax Calcutta v. Dalhousie Properties LTD.
- Court
- Supreme Court of India
- Citation
- 1984 INSC 157 · [1985] 1 S.C.R. 613
- Case number
- CIVIL APPEAL No. 3786/1982
- Decided
- 23 August 1984
- Bench
- E.S. VENKATARAMIAH, V. BALAKRISHNA ERADI (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 136; Income Tax Act Section 22
Headnote
613 A n Income-tax Act, 1961-Proviso to secteon 23 (I) it as stood in the assessment. year 1966-67-For determining annual value of property assessee entitled to clainJ deductio~ of total liability of municipal tar,es whether actually paid or not. C Words and phrases-Expression 'borne'-Scope of. property which was liable to iricome-tax for the assessment year 1966-67 under the head "Income from house propf(rty" under section 22 of the Income-tax Act, 1961, the respondent-asses­ see claimed that the total liability for municipal taxes levied by the corpo­ ration, whether
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