https://www.taxtmi.com/caselaws?id=16065 The judgment held that deductions for salary paid to night guard, sweeper, caretaker, and electricity charges are permissible when the income is bifurcated between pure rent and income from other sources. The Tribunal's factual findings supported the claim that the rent is composite, allowing for deductions from the portion related to income from other sources. The High Court emphasized that factual findings should not be interfered with and focused on determining questions of law based on those facts. Ultimately, the rule was discharged, and parties were directed to act on the order. en-us Thu, 10 Sep 1998 00:00:00 +0530 Mon, 31 Aug 2009 17:34:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16065 The judgment held that deductions for salary paid to night guard, sweeper, caretaker, and electricity charges are permissible when the income is bifurcated between pure rent and income from other sources. The Tribunal's factual findings supported the claim that the rent is composite, allowing for deductions from the portion related to income from other sources. The High Court emphasized that factual findings should not be interfered with and focused on determining questions of law based on those facts. Ultimately, the rule was discharged, and parties were directed to act on the order. Case-Laws Income Tax Thu, 10 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16065