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1983 (9) TMI 40 - HC - Income TaxExtract: ........e., in favour of the assessee. Having regard to the fact that we take the view that the said income must be computed under the head of income from property, the Tribunal shall consider what should be the annual value of the godown within the meaning of s. 23(1) of the I.T. Act 1961. The Revenue shall pay to the assessee the costs of the reference.
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