Ruling that the municipal tax payable by the Occupiers which he pays to his landlord for payment by latter to the municipality is not really part of the rental or the rental value and should therefore be excluded from the rental in all cases in which the rental accepted as the annual value for the purposes of Sec 9(2) of the I.T. Act.

Ministry/ Department/ Residency Central Board Of Revenue
Branch Income Tax
From Year / Date
(YYYY-MM-DD)
1924
To Year / Date
(YYYY-MM-DD)
1924
Identifier PR_000000380430
File No./Reference No./Sheet No./Folio No. Progs., Nos. 378, 1924
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