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The case of Commissioner of Income-Tax, U.P. v. Gappumal Kanhaiya Lal deals with the critical issue of whether municipal house-tax and water-tax imposed under the

This case concerns the deductibility of municipal property tax and urban immoveable property tax under Section 9(1)(iv) of the Indian Income-tax Act, 1922. The Supreme

The Supreme Court in Rachpal Mahraj v. Bhagwandas Daruka and Others [1950 SCR 548] examined a critical point of mortgage law—whether a memorandum recording a