Assessee claimed compensation paid to lessee to vacate said land as deduction.  Assessing officer disallowed deductions claimed on grounds that lessee was still in possession of property even after it being sold, holding same as a non-genuine transaction. Court held that since reference to lease deed was found even in registered sale deed and lessee had offered compensation received by it as income in its return, it was not open for Assessing Officer to deny existence of aforesaid transaction, and thus, amount paid by assessee-company being an expenditure incurred wholly and exclusively for transfer of capital asset, was to be allowed as deduction.  (AY.  2009-10)