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2001 (12) TMI 875 - AT - Income TaxExtract: .......rges payable by the assessee in respect of leased property is not allowable as deduction either under section 23 or under section 24 of the Act. We, therefore, set aside the order of the ld. CIT(A) on this issue and restore that of the Assessing Officer. The appeal of the revenue succeeds. 5. In the result, the appeal of the revenue stands allowed.
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