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2011 (12) TMI 727 - ITAT MUMBAIExtract: .......he assessee is entitled to deduction of nonoccupancy charges of ₹ 6,300/- from the rent so received for the purpose of determining the ALV u/s 23(1)(b) of the Act. 9. Accordingly, the ground raised by the assessee is allowed. 10. In the result, appeal of the assessee is allowed. Pronounced in the open court on this 16th day of December, 2011.
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