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2007 (10) TMI 250 - BOMBAY HIGH COURTWealth-tax - annual letting value - assessee had given premises on licence and the licensee is giving the premises on sub licence to Reliance for higher consideration – held that rent/licence fee paid by Reliance (sub-licensee) or by the ultimate sub lessee to the Licensor or lessee is immaterial – annual value will be calculated on basis of amount received or receivable by the owner - no infirmity or error in the findings recorded by the Tribunal
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