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2017 (6) TMI 648 - AT - Income TaxIncome from house property - Annual letting value determined by the AO based on previous year income - applicability of municipal rate u/s 23(1)(c) - Held that:- As noticed that the assessee has, for the first time, raised a new legal contention before the Tribunal that the ALV of the impugned property is determinable u/s 23(1)(c) of the Act. The tax authorities did not have occasion to examine the above said claim of the assessee. - matter remanded back - Decided in favour of assessee for statistical purposes.
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