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1981 (7) TMI 64 - HC - Income TaxExtract: .......the proviso to s. 23(1), the assessee would be eligible for the allowance because there was a levy during the relevant year and the tax was also borne by the owner of the property in that year. The question is, accordingly, answered in the affirmative and in favour of the assessee. The assessee would be entitled to his costs. Counsel s fee Rs. 500.
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