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 |
| Source Organization | NA |
| Identifier | PR_000000380430 |
| File No./Reference No./Sheet No./Folio No. | Progs., Nos. 378, 1924 |
| Location | NA |
| Part No. | NA |
| File Size | NA |
| Pages | NA |
| Call Number | NA |
| Publisher | NA |
| Subject | NA |
| Creator | NA |
| Accession Number | NA |
| Series | NA |
| Year of Publication | NA |
| Bundle Barcode | NA |
| Location Code | NA |
| File Barcode | NA |
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