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1999 (7) TMI 675 - AT - Income TaxExtract: .......nal analysis we hold that the revenue was not justified in assessing the notional value of the security deposit as part of the actual rent received or receivable within the meaning of section 23(1)(b). The Assessing Officer is directed to recompute the income from house property accordingly. 25. In the result, the appeal of the assessee is allowed.
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