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2013 (7) TMI 472 - AT - Income TaxNotional interest - Whether notional interest on total security deposit should be added to the annual value of property - Held that:- no addition to the annual letting value can be made on account of notional interest on interest free deposit with the landlord u/s.23(1)(a) - Following decision of COMMISSIONER OF INCOME TAX, Versus MONI KUMAR SUBBA & Miracle Exporters P. Ltd. [2011 (3) TMI 497 - DELHI HIGH COURT] - Decided against Revenue.
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