https://www.taxtmi.com/caselaws?id=17692 The court ruled in favor of the assessee on all three issues. The rental income was classified as business income due to the property being initially used for business purposes. The commission paid to V. T. Padmanabhan and Bros. was allowed as a deduction, supported by past practices and agreements. The court upheld the Tribunal's decision that the services rendered by V. T. Padmanabhan and Bros. were valid, emphasizing the consistency in allowing such payments in the past. en-us Wed, 24 Jul 1996 00:00:00 +0530 Mon, 29 Jun 2015 17:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17692 The court ruled in favor of the assessee on all three issues. The rental income was classified as business income due to the property being initially used for business purposes. The commission paid to V. T. Padmanabhan and Bros. was allowed as a deduction, supported by past practices and agreements. The court upheld the Tribunal's decision that the services rendered by V. T. Padmanabhan and Bros. were valid, emphasizing the consistency in allowing such payments in the past. Case-Laws Income Tax Wed, 24 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17692