https://www.taxtmi.com/caselaws?id=18934 A composition fee paid to a Cantonment Board for regularising building activity was treated as an admissible deduction in computing income from house property under section 24(1)(ii) of the Income-tax Act, 1961. The court noted that payment of a composition fee does not, by itself, mean the payer has accepted illegality, and on the facts the expenditure was connected with the property. The deduction was therefore upheld and the issue was answered in favour of the assessee. en-us Tue, 26 Sep 1995 00:00:00 +0530 Mon, 02 Nov 2009 18:42:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18934 A composition fee paid to a Cantonment Board for regularising building activity was treated as an admissible deduction in computing income from house property under section 24(1)(ii) of the Income-tax Act, 1961. The court noted that payment of a composition fee does not, by itself, mean the payer has accepted illegality, and on the facts the expenditure was connected with the property. The deduction was therefore upheld and the issue was answered in favour of the assessee. Case-Laws Income Tax Tue, 26 Sep 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18934