Comparable rent paid for lease is deductible even if assessee charges higher rent from related party

IT : Where assessee having taken a commercial property on lease, sub-let it to its related concern, in view of fact that rent paid by sub tenant was much more than what assessee had to pay to lessor and, moreover, rent paid by assessee was a comparable transaction with a third party, impugned disallowance made by authorities below under section 40A(2) was to be deleted