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<h1>High Court directs Tribunal to refer questions on deductibility of annual charge under Income-tax Act, 1961. Tribunal's decision favors Revenue. Petition disposed in Revenue's favor.</h1> The High Court directed the Tribunal to refer questions on the deductibility of an annual charge under section 24(1)(iv) of the Income-tax Act, 1961. The ... Annual Charge, Income From House Property, Question Of Law The High Court directed the Tribunal to refer questions regarding the deductibility of an annual charge under section 24(1)(iv) of the Income-tax Act, 1961 for opinion. The Tribunal's decision was based on the interpretation of the deed of partition and relevant sections of the Act. The Revenue's prayer was granted, and the petition was disposed of.
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