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2005 (4) TMI 529 - ITAT MUMBAIExtract: .......annual value was wrongly determined by the Assessing Officer of the property, therefore, there is no need to adjudicate upon alternate grounds of the appeals that the expenditure incurred may be allowed under section 57 of IT Act. Resultantly the main ground raised in both the appeals are hereby allowed. In the result, both the appeals are allowed.
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