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2011 (11) TMI 214 - HC - Income TaxDetermination of annual value where premises are not regulated by Delhi Rent Control A/C - income from house property - Held That:- In view of Commissioner of Income Tax v. Moni Kumar Subba (2011 - TMI - 205926 - DELHI HIGH COURT) "Standard Rent Cannot be adopted" - the rateable value, if correctly, determined, under the municipal law can be taken as ALV under Section 23(1)(a) of the Act
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