https://www.taxtmi.com/caselaws?id=16211 The court held that the deduction under section 24(1)(iv) for annual charges post a partition was not allowable as the charge was voluntary, ruling against the assessee. The court did not address the validity of the Tribunal's decision on following the Assessing Officer's order, deeming it irrelevant. The decision was based on the interpretation of the settlement deed and emphasized the court's role in reviewing the reasonableness of the Tribunal's conclusions in references under section 256. No costs were awarded in this case. en-us Wed, 26 May 1999 00:00:00 +0530 Tue, 01 Sep 2009 18:03:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16211 The court held that the deduction under section 24(1)(iv) for annual charges post a partition was not allowable as the charge was voluntary, ruling against the assessee. The court did not address the validity of the Tribunal's decision on following the Assessing Officer's order, deeming it irrelevant. The decision was based on the interpretation of the settlement deed and emphasized the court's role in reviewing the reasonableness of the Tribunal's conclusions in references under section 256. No costs were awarded in this case. Case-Laws Income Tax Wed, 26 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16211