https://www.taxtmi.com/caselaws?id=25377 Special commission paid for collecting rent was claimed as a deduction under section 24(1)(viii) of the Income-tax Act, 1961. The property was assessed under section 22, and the appellate authorities found that the commission was paid to enable rent collection and was linked to the licence fees actually received, within the statutory ceiling. That concurrent factual finding supported allowance of the deduction, and no substantial question of law arose from it. The reference was therefore rightly declined. en-us Tue, 24 Mar 1987 00:00:00 +0530 Thu, 28 Jan 2010 12:16:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25377 Special commission paid for collecting rent was claimed as a deduction under section 24(1)(viii) of the Income-tax Act, 1961. The property was assessed under section 22, and the appellate authorities found that the commission was paid to enable rent collection and was linked to the licence fees actually received, within the statutory ceiling. That concurrent factual finding supported allowance of the deduction, and no substantial question of law arose from it. The reference was therefore rightly declined. Case-Laws Income Tax Tue, 24 Mar 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25377