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1984 (12) TMI 326 - AT - Income TaxExtract: .......n, we direct that the assessments be made fixing the annual value applying the principles applicable to section 23(1)(a). 24. In the result, the orders passed by the authorities below are set aside and the cases are remitted back to the ITO to redo the assessments in the light of the conclusion in the earlier paragraph. 25. The appeals are allowed.
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