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1992 (9) TMI 33 - ALLAHABAD HIGH COURTExtract: ....... a voluntary act of the assessee and, therefore, the charge in respect of the interest on the property cannot be said to be an involuntary annual charge within the meaning of section 24(1)(iv) of the Act. We, therefore, answer the aforementioned question in the negative, i.e., in favour of the Revenue and against the assessee. No order as to costs.
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