Srinivasan, J.- The assessee derived income from certain house properties in Burma during the accounting year ending with 30th September, 1959, relevant to the assessment year 1960-61. In respect of the gross income of Rs. 28,020 received under this head, the assessee had to pay municipal taxes of Rs. 3,019 and services taxes of Rs 7 116 The assessee claimed to be entitled to deduct these amounts in computing his income under this head of income from property. The Income-tax Officer, while accepting the position that the income under this head as per the Burma Assessment Order was only Rs. 17,275, refused to allow the deduction of the municipal tax, as no particulars regarding the claim were made available. On appeal, the Appellate Assistant Commissioner observed that the income from property situate in Burma has to be computed in accordance with section 9 of the Indian Income-tax Act, and in doing so, tax, cess, etc., levied by a local authority must be taken to mean tax, cess and levy made by the corresponding authority in Burma. He accordingly allowed the deduction claimed. The Department took the matter in appeal to the Appellate Tribunal. The Appellate Tribunal rejected the co

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