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1984 (8) TMI 57 - HC - Income TaxExtract: .......3 of the Act. We, therefore, hold that the assessee is entitled to deduct a sum of Rs. 1,200 from out of the annual rent received from each unit of his building while computing his assessable income. The question is accordingly answered in the affirmative and in favour of the assessee and against the Revenue. We, however, make no order as to costs.
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