https://www.taxtmi.com/caselaws?id=20453 The court answered Issue 2 in favor of the assessee, allowing the deduction of rent for the period from August 11, 1972, to March 31, 1974. However, the court declined to answer Issues 1 and 3, regarding the disallowance of rent payments under section 40A(2)(a) and the determination of allowable deduction for rent payments respectively. The judgment was referred to the Income-tax Appellate Tribunal, Cochin Bench for further proceedings. en-us Tue, 13 Jul 1993 00:00:00 +0530 Sat, 14 Nov 2009 10:50:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20453 The court answered Issue 2 in favor of the assessee, allowing the deduction of rent for the period from August 11, 1972, to March 31, 1974. However, the court declined to answer Issues 1 and 3, regarding the disallowance of rent payments under section 40A(2)(a) and the determination of allowable deduction for rent payments respectively. The judgment was referred to the Income-tax Appellate Tribunal, Cochin Bench for further proceedings. Case-Laws Income Tax Tue, 13 Jul 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20453