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1934 (5) TMI 17 - HC - Income TaxExtract: ....... they fall to be assessed under Section 9. The answer to the question referred to us must therefore be that the assessees are assessable in respect of the annual value of the buildings under Section 9 of the Act. Costs to the Commissioner of Income Tax, ₹ 250. RAMESAM, J.--I agree. SUNDARAM CHETTY, J.--I agree. Reference answered accordingly.
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