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1998 (7) TMI 11 - HC - Income TaxExtract: .......ntered in the municipal register. The assessee had truthfully stated the actual rent received by him and it is indisputed that figure was not an artificially deflated figure. The first question is, therefore, answered in favour of the assessee and against the Revenue. As the assessee is not represented before us, there will be no order as to costs.
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