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1991 (11) TMI 100 - ITAT BOMBAY-CExtract: .......to agree with the finding given by the learned CIT (Appeals) that the licence to use and occupy the premises with the fixtures and fittings is nothing but the letting out of the property. In this view of the matter we uphold the order of the learned Commissioner of Income-tax (Appeals). In the result, all the appeals by the assessee stand dismissed
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