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1984 (4) TMI 20 - RAJASTHAN HIGH COURT
Extract:
....... question of claiming any deduction in respect thereof under s. 24(1)(iv) did not arise. The agreement dated November 5, 1964, did not create any annual charge on the property of the assessee within the meaning of cl. (iv) of s. 27 nor could any deduction be claimed on that basis under s. 24(1)(iv) of the Act. The reference is answered accordingly.