1983 (1) TMI 141 - AT - Income Tax

Summary

The dispute in the appeal is about the claim for house-tax liability from 20th Novemner, 1975 to 31st March, 1979. The assessee owns a flat and claimed Rs. 20,648 as a deduction for the entire period. The ITAT Delhi held that the assessee can claim the deduction for the full period as the tax was levied by the municipal corporation in the year ending 31st March, 1979. The appeal was allowed in favor of the assessee. (Case: Appellate Tribunal ITAT DELHI-D, Citation: 1983 (1) TMI 141 - ITAT DELHI-D)