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1984 (8) TMI 11 - ANDHRA PRADESH HIGH COURTExtract: ....... above case is apposite for application in the facts of the instant case. Following the above case, we hold that the income from Rockland house cannot be taxed in the hands of the assessee. The income of ground rent as respects 5 acres of land also cannot be taxed as the assessee ceased to hold the land. The answer is against the Revenue. No costs.
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