Disallowance of claim of payment of property tax under the Income Tax Act, 1961

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Last updated: 24 July 2021
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This judgement concerns the disallowance of a claim for property tax payment under the Income Tax Act, 1961. The Income Tax Appellate Tribunal (ITAT) confirmed the High Court's decision, which upheld the deletion of an addition made by the Revenue. The court ruled that property tax paid by the assessee, even under court direction, is eligible for deduction in the year it was actually paid, as per Section 43B of the Act.

Court :
ITAT Bangalore

Brief :
This appeal at the instance of the Revenue is directed against CIT(A)’s order dated 22.09.2011. The relevant assessment year is 2008-2009.

Citation :
ITA No.1185/Bang/2011

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1 Year PLAN
1999
(Excl. of GST ₹359)

2 Years PLAN
3499
(Excl. of GST ₹629)

BEST VALUE
3 Years PLAN
4999
(Excl. of GST ₹899)

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