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2002 (1) TMI 46 - HC - Income TaxExtract: ....... be entertained in the light of the clear recitals contained in sub-section (3) of section 23 of the Act whereunder the annual value of the property is liable to be charged to income-tax even in a case where some benefit is derived therefrom by the owner. In this view of the matter, we find no merit in this appeal and it is, accordingly, dismissed.
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