1996 (2) TMI 127

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....on to the Tribunal to refer the following questions for the opinion of this court : " 1. Whether, on the facts and in the circumstances of the case and in view of the Commissioner of Income-tax (Appeals) order, the Tribunal is justified in directing the Assessing Officer to allow the claim of annual charge of Rs. 2,10,000 under section 24(1)(iv) of the Income-tax Act, 1961 ? 2. Whether, on the f....

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....e in view of the fact that it is a voluntary charge created and not deductible under section 24 of the Act. By interpreting the deed of partition., the Tribunal held that the annual charge was not voluntary. The Revenue being aggrieved made a prayer to the Tribunal to refer the aforesaid questions for opinion of this court. The Tribunal rejected the prayer of the Revenue. Hence, this present pet....